The Joint Committee of European Supervisory Authorities has launched a consultation on draft Implementing Technical Standards on the reporting of intra-group transactions and risk concentration for ...

When applying the UK’s transfer pricing rules to compare an intra-group loan to the hypothetical arm’s length transaction that an independent third-party lender would have agreed to, there is no scope ...

Reading The ‘Benefit’ Test Into Arm’s Length Price Determination Throwing The Rulebook Out The Window 1. INTRODUCTION Transfer Pricing Law, at its core, ...

South Korea’s large family-owned conglomerates have taken steps to dodge revised intra-group transaction bans that go into effect next month for fairer trade, a local business research firm said ...

Draft Rule 88 of the Income-tax Rules, 2026 clearly identifies the categories of international transactions that qualify for safe harbour, helping taxpayers determine eligibility and reduce transfer ...

Transactions among affiliates of Korea's 10 largest family-run conglomerates accounted for nearly 70 percent of the total disclosed trading in 2025, the country's corporate watchdog said Wednesday.