Transfer pricing rules for manufacturers
Transfer pricing rules for manufacturers
Foreign investors look at the Philippines as one of the most preferred destinations in South Asia for offshore manufacturing due to low labor cost, large and
Factors affecting arm’s length price or profit
Factors affecting arm’s length price or profit
The main objective of a benchmarking analysis in a Transfer Pricing Documentation (TPD) is to determine the arm’s length range of price or return.
BIR’s transfer pricing audit history
BIR’s transfer pricing audit history
In our previous article “BIR transfer pricing audits - the next wave?”, we have looked into Revenue Audit Memorandum Order (RAMO) No. 1-19 which is the current
Capitalizing the 4Cs of a TP benchmarking analysis
Capitalizing the 4Cs of a TP benchmarking analysis
If transfer pricing documentation (TPD) were a movie, the benchmarking analysis would be the plot. A well-crafted plot bears weight on the quality of a movie
BIR transfer pricing audits - the next wave?
BIR transfer pricing audits - the next wave?
The Bureau of Internal Revenue (BIR) and the Department of Finance (DOF) have expressed a shared goal to increase taxes collected as a percentage of GDP of
Refresher on minimum Philippine TP requirements
Refresher on minimum Philippine TP requirements
With all the continued merriments and celebrations spilled over, from the Christmas holidays to other celebrations such as the feast of the Black Nazarene,