International Tax

In cross-border commercial and financial transactions between associated enterprises, applying a transfer pricing method requires an objective, robust, and verifiable anchor point. This analytical anchor is known as the tested party. While the concept is foundational to international tax practice, it is rarely explicitly defined in the text of domestic legacy tax statutes. Even in […]

Introduction Cross-border intercompany financing arrangements have long served as a fundamental pillar of capital allocation strategies within Multinational Enterprises (MNEs). Historically, corporate treasuries enjoyed considerable latitude in structuring internal debt, setting interest rates, and utilizing guarantees to optimize the group’s global tax position. However, the release of the OECD/G20 Base Erosion and Profit Shifting (BEPS)

The Paradigm Shift: Upstream Framework vs. Downstream Audits In East African tax regimes, a Transfer Pricing (TP) audit is widely viewed by multinational enterprises (MNEs) as a localized, retroactive crisis. This represents a classic focus on the downstream event—the operational phase where a tax authority issues a comprehensive request for information, challenges margins, and raises

Reflections on the East African experience since the publication of the BEPS Actions, the rise of aggressive transfer pricing enforcement, and the unfinished promise of tax certainty through MAP and APAs. By TaxIQ Africa | Transfer Pricing & International Tax Specialists for Africa When the OECD/G20 BEPS project delivered its final reports in 2015, the