The Tribunal ruled that high-turnover IT companies cannot be benchmarked against smaller captive service providers. Proper FAR analysis is essential to determine arm’s length price under ...

There was nothing irregular about the issuance of P2-million checks – supposedly as Christmas bonus – to congressmen ...

An analysis of recent guidance and emerging best practices on counsel’s ethical duty to be technologically proficient, with a focus on counsel’s obligations in the context of e-discovery and ...

The Tribunal ruled that advisory and consultancy services could not be taxed as Fees for Included Services because no technical knowledge was transferred to ...