TNMM Archives - KKP Bhakti Nusantara Konsultama

OECD Transfer Pricing

April 20, 2023April 5, 2023 by Suwardi Hasan

The OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations, commonly referred to as the “OECD Transfer Pricing Guidelines,”. It’s provide guidance on the application of the arm’s length principle for transfer pricing purposes. The arm’s length principle is the internationally accepted standard for determining transfer prices between related parties, such as subsidiaries of … Read more

Transfer Pricing

April 20, 2023April 2, 2023 by Suwardi Hasan

Transfer pricing refers to the pricing of goods, services, and intangible assets that are transferred between different entities within a multinational enterprise. It is a key issue in taxation because it can affect the allocation of profits between different jurisdictions and therefore impact the tax liabilities of each entity involved. For example, if a subsidiary … Read more