Deloitte TP Industry Guide 2026
Responding to global uncertainty: transfer pricing implications for multinationals
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
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Sponsored by DeloitteSzymon 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
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Sponsored by DeloitteAbhinaya 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
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Sponsored by DeloitteStephan Habisch, Andreas Göttert, and Florence Müller of Deloitte Germany analyse the growing scrutiny of transfer pricing true-ups and explain how multinational groups can manage VAT and recharacterisation risks
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Sponsored by DeloitteRichard Schmidtke, David Sauer, and Heike Schenkelberg of Deloitte examine how geopolitical volatility, supply chain realignment, and evolving business models are reshaping transfer pricing for pharmaceutical and medtech companies
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Sponsored by DeloitteSenior Deloitte tax practitioners discuss the tax and legal considerations arising from the transformation of industrial products and construction business models into hybrid industrial defence structures
Deloitte Industry Guide Archive
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Sponsored by DeloitteSilke Lappe and Karen Smolka of Deloitte Germany examine transfer pricing challenges and governance considerations for cybersecurity and generative AI services, highlighting how emerging technologies are reshaping value chains, compliance demands, and multinational tax approaches
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Sponsored by DeloitteStephan Habisch and Andreas Göttert of Deloitte Germany analyse the latest difficulties arising from global trade frictions and supply chain challenges, and explain possible approaches using transfer pricing theory applied to the automotive industry
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Sponsored by DeloitteRichard Schmidtke, Heike Schenkelberg, and David Sauer of Deloitte Germany explore how changing tax incentives, trade barriers, and evolving transfer pricing regulations affect life sciences and healthcare companies operating complex, global value chains
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Sponsored by DeloitteSzymon Wlazłowski and Igor Fudali of Deloitte Central Europe explain why transfer pricing economic analyses must now adapt to inflation, supply chain shocks, and trade tensions to remain robust and defensible
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Sponsored by DeloitteJames Zhao and Jason Ye of Deloitte China highlight the challenges, regulatory variations, and foreign exchange considerations for taxpayers regarding year-end transfer pricing adjustments, and analyse recent Shenzhen guidance for inbound changes
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Sponsored by DeloitteMarco Heuer and Nik Nolden of Deloitte Germany examine how shifts in tariffs, foreign exchange and interest rates, and geopolitical tensions impact multinational groups’ transfer pricing strategies
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Sponsored by DeloitteStephan Habisch and Florence Müller of Deloitte Germany examine how tariffs disrupt transfer pricing, forcing multinationals to reassess supply chains, manage compliance risks, and explore strategic restructuring to balance challenges with emerging opportunities
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Sponsored by DeloitteBernardo Misle, Andrea Guevara, and Wissal Ritoune of Deloitte Spain offer strategies to manage transfer pricing disputes amid evolving OECD guidelines and increasing scrutiny of value chains by tax authorities
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Sponsored by DeloitteJobst Wilmanns and Anna Bolosheva of Deloitte Germany introduce this year’s ITR guide presenting transfer pricing insights across multiple sectors. The articles summarised below feature expert analysis from Deloitte’s international transfer pricing specialists