13/05/2026
๐๐จ ๐ซ๐๐๐ฎ๐ซ๐ซ๐ข๐ง๐ ๐ฅ๐จ๐ฌ๐ฌ๐๐ฌ ๐๐ฎ๐ญ๐จ๐ฆ๐๐ญ๐ข๐๐๐ฅ๐ฅ๐ฒ ๐ฆ๐๐๐ง ๐ญ๐ซ๐๐ง๐ฌ๐๐๐ซ ๐ฉ๐ซ๐ข๐๐ข๐ง๐ ๐ซ๐ข๐ฌ๐ค? ๐๐จ๐ญ ๐๐ฅ๐ฐ๐๐ฒ๐ฌโ๐๐จ๐ฆ๐ฆ๐๐ซ๐๐ข๐๐ฅ ๐ซ๐๐๐ฅ๐ข๐ญ๐ฒ ๐๐ง๐ ๐๐๐จ๐ง๐จ๐ฆ๐ข๐ ๐๐จ๐ง๐ฌ๐ข๐ฌ๐ญ๐๐ง๐๐ฒ ๐ฆ๐๐ญ๐ญ๐๐ซ.
In her BusinessMirror article, "๐๐ฎ๐ซ ๐๐จ๐ฆ๐ฉ๐๐ง๐ฒ ๐ข๐ฌ ๐๐จ๐ฌ๐ข๐ง๐ ๐๐จ๐ง๐๐ฒ โ ๐๐ซ๐ ๐๐ ๐๐ฎ๐ญ๐จ๐ฆ๐๐ญ๐ข๐๐๐ฅ๐ฅ๐ฒ ๐ ๐๐ซ๐๐ง๐ฌ๐๐๐ซ ๐๐ซ๐ข๐๐ข๐ง๐ ๐๐ข๐ฌ๐ค?" Joanne Lesley C. Padilla, Senior Manager of the International Tax & Transfer Pricing Unit of Du-Baladad and Associates (BDB Law), explain recurring losses are not automatically proof of transfer pricing issues. However, tax authorities often take a closer look at loss-making entitiesโparticularly those characterized as โlimited-riskโโto determine whether their profits, functions, and risks remain consistent with their actual economic role within the group. This article explores why losses continue to attract transfer pricing scrutiny and how taxpayers can defend their position by demonstrating commercial reality and economic consistency.
๐๐๐๐ ๐ฆ๐จ๐ซ๐ ๐ก๐๐ซ๐: https://www.bdblaw.com.ph/index.php/newsroom/articles/tax-law-for-business/1485-our-company-is-losing-money-are-we-automatically-a-transfer-pricing-risk
Joanne Lesley C. Padilla, Senior Manager of the International Tax & Transfer Pricing Unit of Du-Baladad and Associates (BDB Law), explain recurring losses are not automatically proof of transfer pricing issues. However, tax authorities often take a closer look at loss-making entitiesโparticularly ...