Transfer pricing refers to the prices charged for goods, services, and intellectual property (IP) between or among legal entities of a corporation, including a parent company and its domestic and ...

Companies have long tried to cut their corporate tax liabilities by shifting their intangible assets to low-tax jurisdictions. Now they are finding their transfer pricing strategies under an ...

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Shortly after the first breakthrough on COVID vaccines in 2020, attention quickly turned to whether intellectual property could block access to new lifesaving technologies, especially in developing ...