Transfer pricing refers to the pricing of goods, services and intellectual property transferred between related entities within a multinational corporation. Companies use transfer pricing to allocate ...

Forbes contributors publish independent expert analyses and insights. Barber et al. just published a fundamentally flawed study on diabetes medicines in JAMA Network Open (JNO). This study wrongly ...

In this episode of Tax Notes Talk, Tax Notes contributing editor Ryan Finley discusses the current transfer pricing landscape, including where things stand in the Facebook and Coca-Cola cases. Tax ...

This article explores how international tax laws and tariff shocks can together demotivate affiliates of a multinational enterprise (MNE) from pursuing operational excellence and continuous ...

Case in point: The U.S. Securities and Exchange Commission (SEC) is operated as an independent federal agency, and its annual costs are paid for using transaction-based fees called Section 31 fees.