MIA Digital Economy and Reporting Insights (April – June 2022)

The MIA Digital Economy and Reporting Insights provides quarterly updates on the areas of digital economy, tax and reporting.

Transfer Pricing Characterisation – Why does it matter?

The risk-reward theory in economics states that higher the risk, higher the return. This principle of economics is also used in transfer pricing (TP) to determine the arm’s length compensation of the transacting parties.

New Risk Factors to Consider in a Time of Accelerated Change

For businesses today, risk planning goes far beyond common operational, compliance, or fraud risks.