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Tag: Comparability analysis

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In January 2026, the Czech Regional Court issued a significant ruling in Czech Republic v. Hitachi Astemo Czech s.r.o. (Case No. 15 Af 10/2023–128), addressing the transfer pricing implications of […]

Introduction:   The Income Tax (Transfer Pricing) Rules 2023 were recently enacted in Malaysia, ushering in significant changes to enhance the country’s transfer pricing enforcement measures. These rules, effective from […]

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