Expert Analysis

Todd Wolosoff, global transfer pricing leader; Kristine Riisberg, Americas transfer pricing technology, media and telecommunications industry leader; and David Cobb, EMEA transfer pricing technology, media and telecommunications industry leader

David Cobb, and Christa Silverthorne, in Deloitte’s UK transfer pricing team, consider how the increasingly sophisticated capabilities made available by technology can work for or against companies, and highlight steps taxpayers should take to ensure that their policies are robust, relevant, and aligned with their commercial operations, and that on-going compliance is effectively monitored.

Originally, whenever people talked about location savings, they thought about those manufacturers that produced goods with lower than average costs to keep their competitive edge. Eunice Kuo and Nick Chen of Deloitte China explain that technology companies may need to keep an eye on this issue if costs in different operating jurisdictions allow their businesses to become more competitive.

Join Grant Thornton and insightsoftware on April 23 for a free ITR webinar exploring how flexible tax software aligns with your existing processes, enabling smoother adoption, integration, and phased implementation across complex organisations

Join ITR for a free webinar on February 4 as senior tax practitioners from BDO India analyse a highly significant ruling by the Indian Supreme Court

Interview with Candy Ye Tang, tax and business advisory leader, Deloitte China

Antonio Ruiz and Alejandra Arguedas of EY Central America, Panama and Dominican Republic explain how tax, geopolitical factors, and trade agreements shape foreign investment in Central America, offering guidance for companies navigating the region

David Hamzah Damian of DDTC Consulting examines recent procedural changes in Indonesia’s tax disputes process and the Supreme Court’s stance on tax evidence, highlighting key implications for taxpayers facing audits, objections, and appeals

Eddie Morris, Josep Serrano Torres, and Jen Breeze of Deloitte compare transfer pricing controversies in the pharmaceutical and automotive sectors, highlighting how DEMPE functions, regulation, and intangibles drive both common themes and sector-specific challenges

Federico Vincenti and Carola Valente Della Rovere of Valente Associati GEB Partners/Crowe Valente examine the challenges and methodologies involved in determining arm’s-length prices for transactions involving intangible assets, addressing how to ensure compliance and mitigate tax risks

The regime has modernised the taxation of employee equity, but several lingering shortcomings leave room for enhancement, say João Riscado Rapoula, Miguel Gonzalez Amado, and Ana Francisca Ribeiro of VdA

Sandra Benedetto and Paula Campusano of PwC Chile analyse recent Chilean Internal Revenue Service rulings that adopt a new methodology compared with the criteria set in previous administrative instructions