Special Focus
Transfer Pricing Industry Guide

Special Focus Archive

PCT valuations of technology intangibles: perpetual or finite?

The evolving nature of technology means that markets change over the useful life of a technology. Michael Bowes and Jay Das address the importance of adapting to new performance characteristics and predicting how and when an upper limit of a given technology is reached.
The new black gold: Transfer pricing of intangibles in the oil & gas sector

John M. Wells, Vitaliy Voytovych and Firas Zebian address technological advancements in the oil & gas (O&G) sector and their global impact.
The changing frontiers of transfer pricing for life sciences companies

Life sciences companies, long at the vanguard of international tax planning, are facing particular challenges because of the important role the exploitation of intellectual property (IP) plays in the industry. Aydin Hayri, Keith Reams and Susan Eisenhauer discuss the complex web of tax and transfer pricing regulations that multinational companies have to navigate.
Media & Entertainment: The price of content

Kristine Riisberg and Anna Soubbotina discuss the appropriate pricing of intangible asset transactions in the media and entertainment industry.
Digital globalisation and TP challenges for consumer products companies

Shannon Blankenship, Frank Polance, Keith Reams and James Ryan explore the evolution of the consumer products industry and the transfer pricing challenges it creates.
TP in the manufacturing sector: Transformation and new challenges

The manufacturing sector is entering an era of complex transformation, driven by shifts in globalisation and demand, rapid innovations and the rise of new players in the emerging markets. Kaoru Dahm, Richard Sciacca, Juan Sebastian Lleras and Daisuke Hagiwara discuss the key trends and transfer pricing challenges arising from this transformation.
BEPS and financial transactions – Navigating uncertainty

Robert Plunkett and Bill Yohana address tax authorities’ increasing scrutiny of cross-border financial transactions and discuss how to navigate the uncertainties surrounding the financial services sector.