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We are pleased to announce the publication of our latest article, “Transfer Pricing and Loss Situations: Demonstrating Commercial Reality Under the Arm’s-Length Principle,” in International Tax Review (ITR). The article explores a topic that continues to attract close attention from tax administrations worldwide: the treatment of persistent losses in related-party
Kreston MDM is pleased to announce that our Managing Partner, Jelena Mihic Munjic, has published a new expert commentary for Bloomberg Tax. The article, titled “Safe Harbors: Is the Arm’s-Length Principle Losing Its Grip?”, explores the growing use of safe harbor mechanisms in transfer pricing and their impact on the
The 2nd Kreston Balkans Conference was recently held in Zagreb, hosted by our colleagues from Kreston Croatia. Thank you for the warm hospitality and excellent organization! It was a few very productive and impactful days, filled with engaging discussions, valuable insights, and strong regional collaboration. Last year’s inaugural meeting sparked
At Kreston MDM Serbia, our transfer pricing team led by Biljana Sparavalo is playing a pivotal role in guiding multinational clients through complex international tax landscapes. Most recently, our managing director Jelena Mihić Munjić has contributed her deep expertise to the global conversation on the OECD’s groundbreaking Amount B framework
Jelena Mihic Munjic and Biljana proudly represented KRESTON MDM Serbia at the Kreston European Conference held in beautiful Athens, hosted by the newly rebranded Kreston Greece (formerly Hellenic Auditing).
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.
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..
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?
The new edition of Krestospective has been released! In this edition, we reflect on the events that marked the previous year, 2024, and you can read more about it at the following link Kreston MDM – Osvrt na 2024. godinu | LinkedIn
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