The accepted standard for transfer pricing has always been the transfer pricing guidelines issued by the OECD. However, that may be changing as China and other developing countries set out their stall in the new UN practical manual on transfer pricing. Glenn DeSouza of Baker & McKenzie in Shanghai analyses what this will mean for multinational businesses.
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The French administration has used AI to detect undeclared swimming pools and verandas but always includes a human in the loop, the AI in Tax Forum heard
India’s Supreme Court rattled cross‑border structuring with its Tiger Global ruling. Subsequent rule changes narrowed the impact, but significant risks around GAAR, substance and treaty access persist
ITR sat down for a pre-event interview with Tim Zech, WTS Germany, and Jeff Soar, WTS UK, keynote speaker at next week’s ITR AI in Tax Forum 2026 in London