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Your gateway to global financial intelligence — featuring key developments in transfer pricing, tax law, and regulatory guidance.
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How Global Elections Are Influencing Transfer Pricing Policies
The years 2024 and 2025 have seen a surge in national elections worldwide, with over 70 countries heading to the polls. These political transitions are significantly affecting international tax strategies, particularly in the realm of transfer pricing.
How Changing US Tariff Rates Are Shaking Up Global Transfer Pricing
If you run a global business, you know that the rules of international trade can change overnight. One of the biggest game-changers in recent years? Shifting US tariff rates. These changes aren’t just about paying a little more at the border—they can completely upend how multinational companies set prices between their own entities around the world, a process known as transfer pricing.
AI Meets Transfer Pricing: How Smart Tech Is Revolutionizing Global Tax Compliance
If your company operates in more than one country, it probably buys, sells, or licenses goods and services between related parties. Setting the right prices for these internal transactions is crucial—not just for business reasons, but because tax authorities around the world want to make sure
What the U.S.A’s Exit from OECD Pillar 1 Means for Global Taxes and Tech Giants
If you’ve been following global tax news, you’ve probably heard about the OECD’s Pillar 1. In simple terms, it’s an international effort to update tax rules for our digital age. The idea? Make sure that the world’s biggest companies —especially tech giants—pay taxes not just where they’re headquartered, but also where their customers are.
Billion-Dollar Battles: 7 High-Profile Transfer Pricing Cases Every Business Should Know
Transfer pricing may not be breaking news on Wall Street, but in tax departments across the globe, it’s drawing headlines—and billion-dollar bills. As global tax authorities ramp up audits and crack down on profit shifting, several major multinationals
How Global Elections Are Influencing Transfer Pricing Policies
The years 2024 and 2025 have seen a surge in national elections worldwide, with over 70 countries heading to the polls. These political transitions are significantly affecting international tax strategies, particularly in the realm of transfer pricing.
ATO Tightens Scrutiny of Related-Party Financing
The Australian Taxation Office (ATO) is introducing a new risk assessment system for loans between related international parties. Under the latest practical compliance guideline (PCG 2025/D2), companies must review transfer pricing arrangements before considering thin capitalisation, thereby increasing compliance demands for all inbound financing.
ATO Intensifies Reporting and Analytics
The ATO is increasing oversight with advanced analytics, particularly regarding restructures, financing, and group structures. More robust documentation and reporting are now required to reduce audit risks.
Major Changes to Thin Capitalisation Rules
Australia is shifting to an earnings-based approach for thin capitalisation. From 2025, multinationals must meet stricter transfer pricing requirements before evaluating their debt levels for thin cap purposes. These changes will impact all affected arrangements from 2025 onwards.
New Local File V4.0 Reporting Standards
Starting January 2025, businesses will face updated Local File requirements. The changes demand more detailed disclosure (especially around restructures) and introduce a new digital schema to ensure consistent and thorough reporting.
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