BusinessWorld

Transfer pricing consideration in BIR’s new audit selection process

The Bureau of Internal Revenue (BIR) entered 2026 with an important shift in identifying taxpayers that will undergo tax audits. Revenue Memorandum Order (RMO) No. 12026 outlines a system-assisted, ...
Nasdaq

Transfer Pricing: What It Is and How It Affects Investors

Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to allocate ...
Forbes

IRS Memo Marks A Major Shift In Transfer Pricing Approach

Internal Revenue Service sign with a traffic signal in the foreground indicating a red light. The IRS’ recent advice memorandum on periodic adjustments suggests that the agency may belatedly start ...
JournalofAccountancy

Transfer pricing: Not just for the tax department

This article explores transfer pricing disputes with tax authorities and related disclosures in financial statements. Recent increases in companies’ risk exposure from these controversies have raised ...
Hosted on MSN

Key insights into transfer pricing legislation in Africa and the do’s and don’ts

For example, Ghana, Nigeria, Kenya and South Africa have more detailed transfer pricing legislation in place which broadly align with the OECD Transfer Pricing Guidelines whereas Mauritius does not ...