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Women in accounting

In a recent feature on women in accounting, Liza Robbins, Chief Executive of Kreston Global, Jelena Mihić Managing Director at Kreston MDM Serbia, and Carmen Cojocaru, ESG Technical Director and Managing Partner at Kreston Romania, share their perspectives on gender diversity and inclusion in the accounting profession in an article for The Accountant.

Economic substance in Transfer Pricing

In today’s globalised economy, economic substance in transfer pricing plays a critical role in helping multinational companies align their tax strategies with business operations while ensuring compliance..

Arm’s length principle—is it out of reach?

The arm’s length principle (ALP) has long been the cornerstone of international tax, governing how multinational corporations (MNCs) allocate profits and tax obligations across borders. However, this principle, based on the idea of treating each entity as separate, increasingly fails to capture the interconnected nature of modern MNCs. With complex value chains, intangible assets, and centralised decision-making, the traditional ALP approach is showing its limitations, prompting the question: is arm’s length now out of reach?

Women in accounting

In a recent feature on women in accounting, Liza Robbins, Chief Executive of Kreston Global, Jelena Mihić Managing Director at Kreston MDM Serbia, and Carmen Cojocaru, ESG Technical Director and Managing Partner at Kreston Romania, share their perspectives on gender diversity and inclusion in the accounting profession in an article for The Accountant.

Economic substance in Transfer Pricing

In today’s globalised economy, economic substance in transfer pricing plays a critical role in helping multinational companies align their tax strategies with business operations while ensuring compliance..

Arm’s length principle—is it out of reach?

The arm’s length principle (ALP) has long been the cornerstone of international tax, governing how multinational corporations (MNCs) allocate profits and tax obligations across borders. However, this principle, based on the idea of treating each entity as separate, increasingly fails to capture the interconnected nature of modern MNCs. With complex value chains, intangible assets, and centralised decision-making, the traditional ALP approach is showing its limitations, prompting the question: is arm’s length now out of reach?

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