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 transactions. While losses are a […]
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 long-standing arm’s-length principle. Jelena provides
Transfer pricing remains one of the key compliance topics for companies engaged in transactions with related parties. To help businesses better understand and apply the regulations, we published a comprehensive Transfer Pricing Guide for Serbia last year. The guide provides clear explanations of essential concepts, an overview of transfer pricing methods, and practical examples of
Transfer Pricing Guide in Serbia – Everything You Need to Know in One Place Read More »
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 for transfer pricing. Published on
Leading the Way in Global Transfer Pricing Reform Read More »
At the recent Kreston European Conference held in Athens, Jelena Mihic Munjic from KRESTON MDM Serbia had the honor of presenting a case study on transfer pricing, further strengthening our team’s position as a regional leader in this highly specialized field. We are especially proud to share that Jelena has been appointed as the Europe Transfer Pricing Lead within the Kreston Global Transfer Pricing Group, where
Kreston MDM Showcases Transfer Pricing Expertise at the European Conference in Athens Read More »
The following article was published on the Kreston Global website, authored by Jelena Mihić Munjić. In today’s globalised economy, economic substance in transfer pricingplays a critical role in helping multinational companies align their tax strategies with business operations while ensuring compliance.. It enables companies to allocate income and expenses among subsidiaries in different jurisdictions, ensuring operational
The following article was published on the Kreston Global website, authored by Jelena Mihić Munjić. 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