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Tag: Arm’s Length Principle

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Introduction:  In our current globalized economy, multinational enterprises often engage in cross-border financing transactions within their group structures. These transactions, while essential for business operations, have historically posed challenges in […]

The Indonesian Ministry of Finance has introduced an update in transfer pricing regulations with the Minister of Finance Regulation number 172 of 2023, focusing on the Implementation of the Arm’s […]

Introduction   The Dutch tax landscape has recently witnessed a significant development with the release of an unofficial English translation of the Transfer Pricing Decree 2022, which took effect in July […]

On 6 June 2023, the German Federal Ministry of Finance published its revised Transfer Pricing Administrative Principles 2023 (VG VP 2023). In addition to some chapters that have been taken […]

After years of cooperation between the Receita Federal do Brasil (“RFB“) and the OECD, on 29 December 2022, Brazil issued the Provisional Measure n. 1.152 (“MP 1.152/22“), introducing the Arm’s […]

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