Direct tax

Impact of Tariffs on Transfer Pricing

The term “transfer pricing” refers to the pricing of commodities, services, and intellectual property that are moved between linked companies within multinational corporations. It plays a critical part in defining the distribution of profits among different entities and countries. However,…

Recent changes in the procedure for furnishing Form 10F
Recent changes in the procedure for furnishing Form 10F

Recent changes in the procedure for furnishing Form 10F

Non-resident taxpayers are required to furnish a Tax Residency Certificate (TRC) issued by the tax authorities of their country of residence as proof of their residence in the said country. TRC provides information such as nationality, status, tax period, tax…