Transfer pricing establishes the cost of an intercompany loan that is provided between subsidiaries and affiliates that are part of the same larger enterprise. The “arm’s length” principle requires that a transfer price be the same as a transaction between unaffiliated firms working in a competitive marketplace. In 2020, the OECD published the Transfer Pricing Guidance on Finan...
READIn a time of economic uncertainty and geopolitical unrest, the alternative assets industry remains resilient. Assets under management are expected to rise from $13.7tn as of year-end 2021 to $23.3tn in 2027, a compound annual growth rate increase of 9.3%. [1] As Alternative Investment Funds (AIFs) mature, greater transparency is needed, especially given the trend for some funds...
READThe digitalization trend observed in the past years has fuelled the demand for both hyperscalers and retail collocation data centres. The demand is likely to accelerate further with the recent advancements in AI and machine learning driving the need for higher processing power and data storage solutions. All market participants from financial institutions to corporates are seek...
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