After the global economic recession, the Korean tax authorities intensified their tax audits. To effectively defend against the tax authorities’ challenges, more taxpayers are considering the development of robust transfer pricing documentation or applying for an advance pricing arrangement, point-out Hwang Su Hyun, Ha Dong Hoon, Warren Chung and Ahn Sang Min of KPMG.
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MNEs are increasingly using algorithmic tools in TP. Sahasranshu Dash argues that data ethics should therefore plug directly into the TP design process
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