The Arm’s Length principle

If two unrelated companies trade with each other, a market price for the transaction will generally result. This is known as “arms-length” trading, because it is the product of genuine negotiation in a market.  This arm’s length price is usually

Transfer Pricing

Transfer pricing is one of the most important issues in international tax. “Transfer pricing is the leading edge of what is wrong with international tax” – Lee Sheppard, Tax Analysts, August 2012 Transfer pricing happens whenever two companies that are part