Expert Analysis

Over the last decade, the Japanese tax authorities have been expanding the basic transfer pricing principles by establishing tax regulations/guidelines and practices with taxpayers’ feedback, explain Daisuke Horiguchi and eight colleagues from KPMG.

Indonesia has shown an active interest in transfer pricing over the last decade. Now that it has well developed rules, taxpayers will have to make sure they have policies to help to respond to requess for information, warn Graham Garven, Iwan Hoo and Iman Dwiristato of KPMG

Taxpayers in Asia face the twin challenges of increased scrutiny from jurisdictions with long-standing transfer pricing regimes and greater awareness of connected issues such as the interaction with customs, in contrast to those countries for whom transfer pricing enforcement is still new, explain Kari Pahlman, John Kondos and Alex Capri of KPMG

India’s transfer pricing overhaul expands safe harbours at scale and accelerates advance pricing agreements alongside the statutory recodification of the Income-tax Act, report Uday Ved, Hetav Vasani, and Jainesh Nahar of KNAV

Join KPMG and insightsoftware on June 25 as ITR presents a free webinar on the evolving role of tax professionals and how technology is driving the transformation

Jess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions

Several South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

India’s Finance Act, 2026 introduces a tax framework for foreign companies using local data centres but leaves several questions unresolved, say S Vasudevan, Prachi Bharadwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan

Nicolle Barbetti of Pérez-Llorca explains how the Capitalisation of Companies Incentive has reshaped Portugal’s corporate financing landscape and highlights how binding rulings have clarified key issues in its application

Natalia Núñez and Antonia Valdés of PwC Chile analyse the new bill’s tax implications for a key sector, considering the provisions of the Mining Royalty Law