With the number of jurisdictions offering advance pricing agreements (APAs) increasing, delegates at International Tax Review’s 12th Annual Global Transfer Pricing Forum heard how, and why, this trend is set to continue, and to what extent the regimes already available are favoured by both taxpayers and authorities, including country-specific insights from the head of the French APA team.
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A new focus on early intervention and increased AI use is transforming how tax authorities are approaching TP audits, though capacity-constrained jurisdictions risk falling behind
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
April 22 2026
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