Transfer Pricing Documentation (TP Doc)

TP logoTTransfer pricing is a classic issue in the field of taxation, particularly regarding international transactions undertaken by multinational corporations. In terms of governance, transfer pricing is believed to result in reduced or loss of potential tax revenue of a country for multinational companies tend to shift the tax obligations of the countries that have high tax rates (high tax countries) to countries that apply a low tax rate (low tax countries). On the other side of the business, companies tend to seek to minimize the costs (cost efficiency) including the minimization of payment of corporate taxes (corporate income tax).

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