As tax authorities embrace AI and governments weigh pillar two reforms, Latin America is developing a more connected and internationally focused tax agenda

India's tax authorities are increasingly scrutinising the rationale behind cross-border structures

The UK has confirmed its approach to the OECD’s side-by-side deal, but US-parented groups may find pillar two compliance remains far from straightforward

Kapil Sethi and Mithilesh Reddy of Steadfast Business Consulting examine why financial transactions remain a transfer pricing battleground six years after the OECD’s Chapter X guidance, and what taxpayers should do about it

Interview with Mauricio Martínez D’Meza, S-LATAM tax controversy leader, Deloitte Mexico

Rob van der Woude of Fonoa argues that AI will not reduce tax work but transform it, making connected data infrastructure the foundation of compliance and competitive advantage

When uncertainty becomes the new operating environment, transfer pricing policies must evolve with the business or risk being left behind, say Jobst Wilmanns and Anodri Suchdeve in introducing the Deloitte TP Industry Guide 2026

Szymon Wlazlowski and Aengus Barry of Deloitte analyse how commodity price fluctuations in the energy, resources, and industrials sector are challenging established transfer pricing models and offering new insights

Abhinaya Ramanujam and Marco Heuer of Deloitte examine the transfer pricing questions raised when group financing comes under strain and outline a step-by-step framework for managing the analysis

Samuel Fernandes de Almeida and Ana Rita Carvalho of MFA Legal & Tech explain how a Portuguese binding ruling fuels the emerging dispute with Spain over non-habitual tax residents

Over the past 12 months, the most significant change to Canada’s trade-related tax and tariff landscape has been the introduction and/or escalation of tariffs between Canada and the United States (“US”) (among other countries). The US government has imposed tariff measures on key Canadian exports—including non-eligible goods under the Canada-United States-Mexico Agreement (CUSMA) or energy and potash (at reduced rates), steel, aluminum, and vehicles—citing security and trade concerns.

LIVE!, a Brazilian company firmly established in the activewear segment, has taken a decisive step beyond its core business by acquiring a 60% stake in the skincare brand Pink Cheeks. The transaction, the company’s first acquisition, marks a clear repositioning - from an apparel-focused brand to an integrated wellness platform.