Countries regulate and tax imported goods through the customs duties they impose at their ports of entry. According to the World Trade Association, a hierarchy of techniques exists to determine the ...

The corporate tax law and the latest guidance (CTGTP1) published by the Federal Tax Authority on transfer pricing necessitate that any transactions involving related parties or connected individuals ...

In the UAE corporate tax regime, it has been mentioned that all related parties' transactions and transactions with the connected persons should comply with Transfer Pricing (TP) rules and the arm's ...

Although the regulations offer straightforward grounds for challenging the fanciful transfer pricing method endorsed in Medtronic II, a potential appeal could shed light on broader questions about the ...

Architecting and designing applications with the Java Message Service (JMS) requires not only knowing how to use the JMS API, but also having a solid foundation of its concepts. This article focuses ...