UAE Corporate Tax: In 'transfer pricing' update, companies with at least Dh200m must main documents
Group entities with at least Dh200m must maintain documentation
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Group entities with at least Dh200m must maintain documentation
Clark Armitage and Elizabeth Stevens offer insights in Indepth Feature: Transfer Pricing for the May 2023 issue of Financier Worldwide Magazine.
Purpose: This paper aims to use rhetorical theory to understand how actors mobilise persuasive communication to justify the arguments for and against transfer pricing and tax management schemes in an international context. The strategic adoption of transfer pricing by transnational corporations is controversial since it affects wealth transfers. Design/methodology/approach: This paper adopts a micro-rhetorical analysis of submissions to a recent government Inquiry in Australia based on Aristotle's appeals of logos, ethos and pathos. The arguments used by Chevron Australia, and its protago...
Bangalore (Karnataka) [India], March 10 (ANI/PRNewswire): IMA (Institute of Management Accountants) India Private Limited culminated months of an intensive Student Case Competition in a final that saw six teams from India presenting against each other. Indian Institute of Management, Indore came in first place followed by first runners up Christ (Deemed to be University) Bangalore. The competition, announced last year, saw teams from India winning over their peers in the regional championship that included finalist teams shortlisted from 26 entries received from 17 universities in India. "...