Transfer pricing trends for 2025: looking back to look ahead

January 30 2025

2025 growth business. wooden block with 2024 change to 2025, Set up objective target business cost and budget planning for new year concept

From pillar two and amount B to Apple’s headline EU Commission dispute, Martin Bonner and Yiwen Ping of Kreston Global argue that 2024’s key TP developments will inform 2025

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Transfer Pricing Global Kreston Global Feature

Martin Bonner

Partner Kreston Global

Martin is chair of the Kreston Global transfer pricing (TP) group and a partner and tax adviser at AREA Bollenberger in Austria, specialising in TP. With a focus on customer-oriented solutions and a commitment to providing comprehensive advice, including implementation support, he offers innovative and end-to-end solutions in TP, customs law (exceptional procedures and optimisations), VAT, and tax technology.

Yiwen Ping

Partner Kreston Global

Yiwen Ping is a partner at Zhonghui China. With more than 15 years of experience, she is a tax consultant with a focus on transfer pricing (TP), and is an expert in contemporaneous documentation, related party declarations, CbCr, multinational corporation profit monitoring, TP planning, value chain transformation, TP dispute coordination and related services.

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