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

The Organisation for Economic Co-operation and Development (OECD) released the 2025 update to the OECD Model Tax Convention on Income and on Capital, providing new guidance on short-term cross-border remote work, taxation of income from natural resource extraction and intragroup financing.

ATLANTA | September 8, 2025–Rick Bennett and Ken Thrasher were accountants working at Price Waterhouse in Atlanta, when each found themselves wanting something different from what they had in corporate life. “We wanted to raise our families in Atlanta,” Bennett said. Price Waterhouse was “transferring people from where they lived to other places, to try to, I guess, populate other places with new ideas. But we didn’t want to do that.” So in September 1980, they started their own firm, Bennett Thrasher. Now one of the largest accounting firms based in Atlanta with nearly 500 employees and $125 million in annual revenue, it celebrates its 45th anniversary this month.

Since 2023, the Republic of Armenia has joined the Common Reporting Standard (CRS) developed by the Organization for Economic Co-operation and Development (OECD). Within this framework, starting from 2025, Armenia implements the automatic exchange of financial account information with partner countries.