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Tag: Arm’s Length Principle

Our collection of news is focused on international tax and transfer pricing.

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On May 22, 2025, the United States Tax Court issued a significant decision in the long-running dispute between Facebook, Inc. (now Meta Platforms, Inc.) and the Internal Revenue Service (IRS). […]

In a significant ruling, the Delhi Income Tax Appellate Tribunal (ITAT) has reinforced the legal strength of tax treaty protections and regulatory scrutiny in cross-border investment structures. The tribunal ruled […]

In a pivotal decision handed down in April 2025, the Administrative Review Tribunal of Australia (ART) ruled in favor of Alcoa of Australia Ltd in its long-standing dispute with the […]

Introduction:  In our current globalized economy, multinational enterprises often engage in cross-border financing transactions within their group structures. These transactions, while essential for business operations, have historically posed challenges in […]

The Indonesian Ministry of Finance has introduced an update in transfer pricing regulations with the Minister of Finance Regulation number 172 of 2023, focusing on the Implementation of the Arm’s […]

Introduction The Dutch tax landscape has recently witnessed a significant development with the release of an unofficial English translation of the Transfer Pricing Decree 2022, which took effect in July […]

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