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Effective January 1, 2025, Germany has significantly tightened its transfer pricing compliance requirements. As part of this reform, the Federal Ministry of Finance (Bundesministerium der Finanzen, BMF) issued formal administrative […]

A landmark decision by the Spanish National Court has sent a strong message to multinational enterprises (MNEs): transfer pricing practices must faithfully reflect economic realities and comply with arm’s length […]

The latest wave of U.S. tariffs—including a 104% levy on Chinese electric vehicles and a blanket 10% tariff on all imports—marks a significant shift in global trade policy. But beyond […]

On March 7, 2025, the Turkish Revenue Administration (TRA) announced that Turkey will not adopt Amount B of Pillar One for transactions involving distributors, sales agents, and commissionaires operating within […]

In February 2025, Saudi Arabia released detailed guidelines for Advance Pricing Agreements (APAs), marking a significant step in aligning its transfer pricing (TP) regime with international standards. Issued by the […]

On March 11, 2025, the Council of the European Union formally adopted the VAT in the Digital Age (ViDA) package. This legislative initiative introduces a series of updates to the […]

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