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Global focus
KEY POINTS
- Tax authorities are taking more interest in transfer pricing activities.
- Companies of all sizes that operate internationally must be compliant with transfer pricing requirements.
- Inter-company transactions must be supported by up-to-date legal agreements.
- Policies must be reviewed regularly.
Transfer pricing is an area of tax that sets out an internationally agreed basis for profits within a group to be allocated between individual legal entities in each tax jurisdiction. This is based on the arm’s length principle: what the price would be for a...
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