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.
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Germany’s transfer pricing landscape is entering a new phase of transparency and documentation requirements. Following the introduction of the Transaction Matrix requirement by the German
The UK’s transfer pricing environment is undergoing significant change. With proposed reforms under the Finance Bill 2026 and increasing alignment between transfer pricing, permanent establishment
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
