On the 20th of January 2022, the OECD published new Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations. Some of the significant changes pertain to the guidance on the application of the transactional profit method and hard-to-value intangibles (HTVI) agreed upon in 2018, as well as revisions to the guidance for financial transactions from 2020.
Sign up today to receive the latest tax and transfer pricing updates, expert insights, and upcoming TPA Global events
The ongoing dispute between Meta and the IRS is becoming one of the most closely watched transfer pricing cases globally. At the center of the
Brazil’s transfer pricing landscape is undergoing a fundamental transformation. With the implementation of Law 14,596/2023, Brazil has officially aligned its transfer pricing framework with OECD
Recent Pillar Two developments have provided multinational groups with some temporary relief through administrative simplifications and delayed reporting requirements. However, the direction remains clear. Global
