Fie Insights

Energy and Resource (ER) Transfer Pricing Considerations Trading Hub: In the present BEPS landscape, the focal point regarding trading hubs revolves around a crucial transfer pricing (TP) consideration. It involves ensuring a harmonious correlation between two key factors: Strategic Decision-Making and Risk Control: This entails verifying that the geographic location where pivotal decision-makers exert authority...

Transfer price is the price of a transaction between two entities that are part of the same economic group of companies. The price transacted between the two related entities is the “transfer price” and the process for setting the price is referred to as “transfer pricing.” Whereas commercial transactions between independent enterprises are generally determined...

The report on Crypto-Asset Reporting Framework (CARF) and Amendment to the Common Reporting Standard (CRS) was released to the public by Organization for Economic Cooperation and Development (OECD) in the month of October 2022. This comes at a time where OECD recognizes the need to address Crypto assets which can be transferred and held without...