The Bureau of Internal Revenue (BIR) entered 2026 with an important shift in identifying taxpayers that will undergo tax audits. Revenue Memorandum Order (RMO) No. 12026 outlines a system-assisted, ...

Discover how transfer pricing and standard costs guide internal pricing strategies, help in budgeting, and meet regulatory compliance for better financial decision-making.

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 ...

Internal Revenue Service sign with a traffic signal in the foreground indicating a red light. The IRS’ recent advice memorandum on periodic adjustments suggests that the agency may belatedly start ...

Transfer pricing becomes relevant in Cambodia once a foreign owned business begins to generate meaningful revenue or move money within its group. At that point, tax authorities assess whether reported ...

This article explores transfer pricing disputes with tax authorities and related disclosures in financial statements. Recent increases in companies’ risk exposure from these controversies have raised ...

Learn to calculate minimum transfer prices for inter-division goods, understand tax implications, and ensure compliance.