The links between intangible income, intercompany transactions, income shifting and the choice of location are investigated using data on U.S. parent corporations and their manufacturing subsidiaries.

Grant Thornton has released inter.x, a blockchain platform for managing intercompany transactions. The firm has implemented the new platform in-house, but it is also available to clients to manage ...

Intercompany transfer pricing is an IRS enforcement priority, and can result in significant tax liabilities and higher penalties than in many other situations. Federal tax laws provide avenues to ...

Mergers and acquisitions are prompting companies to take risky accounting maneuvers, warns a new report from Deloitte. The report, “ Cleaning up the mess under the bed – Why intercompany accounting is ...

Citigroup Inc. C is again in the headlines for repeatedly breaching the Federal Reserve’s Regulation W, which limits intercompany transactions. Those breaches led to discrepancies in the company’s ...

As they emerged from the pandemic, the treasury team at luxury retail brand Christian Louboutin was looking for a way to more accurately manage the impact of the brand’s payments between subsidiaries.