Italy clarifies VAT treatment of TP adjustments
Federico Vincenti and Carola Valente of Valente Associati GEB Partners/Crowe Valente examine an Italian ruling and a CJEU judgment addressing when transfer pricing adjustments fall within VAT scope and the conditions for compliance
Multilateral APAs in the UK and Netherlands: a history
KPMG UK’s Graeme Webster and KPMG Meijburg & Co’s Eduard Sporken outline the 20-year evolution of MAPAs, with DEMPE analyses becoming more prevalent and MAPA requirements growing stricter
TP costs rocket for MNEs, report reveals
Only 2% of in-house survey respondents said they were ‘heavy’ users of AI for TP, Aibidia’s report also found
ITR Middle East Tax Awards 2025: shortlist announced
ITR is delighted to reveal the first shortlisted nominees for the Middle East Tax Awards
‘Still volatile’: US tax director reveals tariff impact on clients
US President Donald Trump’s tariffs may get thrown out by courts in the future and taxpayers should already be planning for that possibility, BDO’s Dustin Stamper tells ITR
A&M Tax launches Thailand practice with Deloitte team hire
The firm has appointed Deloitte’s former tax leader for Thailand to lead the new operation, which builds on considerable Asian investment in recent months
Digital services in the spotlight: TP challenges for cybersecurity and GenAI
Silke Lappe and Karen Smolka of Deloitte Germany examine transfer pricing challenges and governance considerations for cybersecurity and generative AI services, highlighting how emerging technologies are reshaping value chains, compliance demands, and multinational tax approaches
TP controversy perspective: risk allocation within the value chain
Bernardo Misle, Andrea Guevara, and Wissal Ritoune of Deloitte Spain offer strategies to manage transfer pricing disputes amid evolving OECD guidelines and increasing scrutiny of value chains by tax authorities
Transfer pricing under pressure: recent developments and strategic options
Stephan Habisch and Florence Müller of Deloitte Germany examine how tariffs disrupt transfer pricing, forcing multinationals to reassess supply chains, manage compliance risks, and explore strategic restructuring to balance challenges with emerging opportunities
Global trade tensions and supply chain challenges: transfer pricing considerations for 2025
Jobst Wilmanns and Anna Bolosheva of Deloitte Germany introduce this year’s ITR guide presenting transfer pricing insights across multiple sectors. The articles summarised below feature expert analysis from Deloitte’s international transfer pricing specialists