Elijah Ntongai is an experienced editor at TUKO.co.ke, with more than four years in financial, business, and technology research and reporting. His work provides valuable insights into Kenyan, African ...

In the transfer pricing dispute involving Zyme Solution Pvt. Ltd., the assessee, a captive ITeS provider to its foreign associated enterprise, claimed arm’s length pricing under the Transactional Net ...

The Bangalore Bench of the ITAT, in DCIT vs. Zyme Solution Pvt. Ltd. along with Cross Objection by the Assessee (ITA No.1885/Bang/2024 & CO No.42/Bang/2024, AY 2013-14, order dated 19-12-2025), dealt ...

This article explores how international tax laws and tariff shocks can together demotivate affiliates of a multinational enterprise (MNE) from pursuing operational excellence and continuous ...

In the past, Indonesia primarily relied on specific anti-avoidance rules under Article 18 of the Law No. 7 of 1983 on Income Tax as amended from time to time (“Income Tax Law”). However, the absence ...

Transfer pricing, the pricing of goods, services, and intangibles between related entities within a multinational enterprise, is probably one of the most important tax regulations of recent decades.

Institute of Applied Chemistry, National Chiao-Tung University, 30050 Hsinchu, Taiwan, Microcell Composite Company, 717 Tainan, Taiwan, Department of Materials and Optoelectronic Science, Center for ...

In 1852, a naval captain named Károly Pap unearthed two altars and a fragmentary Mithraic relief [including TNMM 665 and TNMM 666] in his garden, also in Marospartos, inside a Roman-era building that ...

In 1930, in the part of the canabae incorporated into the Municipium Septimium, more than a dozen Mithraic monuments were discovered in the garden of a certain Oancea (CIMRM 1953-1967 [including TNMM ...