ITAT Delhi held that documentary evidence established receipt of intra-group administrative support services and that the 5% markup was at arm's length. The transfer pricing adjustment was accordingly ...

Transfer pricing principles dictate that a captive, risk-mitigated service provider could not be benchmarked against full-fledged, risk-bearing entrepreneurs, companies owning substantial intellectual ...

CPTPP member states agreed to launch the discussion process for Indonesia, the Philippines and the United Arab Emirates (UAE) ...

The Ahmedabad ITAT has ruled that a taxpayer can claim a bad debt deduction even if recovery proceedings are still pending, provided the debt has been properly written off in the books and the ...

Public financial management (PFM) and debt management systems are central to the development trajectory of any state. In the case of Liberia, these systems carry an even greater weight because the ...

Leeron is a New York-based writer who specializes in covering technology for small and mid-sized businesses. Her work has been featured in publications including Bankrate, Quartz, the Village Voice, ...

Objective To investigate the association between attention-deficit/hyperactivity disorder (ADHD) and cardiometabolic risk profile at the time of type 2 diabetes (T2D) diagnosis and examine ...