Expert Analysis

Vijay Iyer of Ernst & Young seeks to discuss some aspects of the profit split method (PSM) in Indian, situations in which PSM can be applied, and the approach and challenges in the application of PSM.

It is uniformly accepted that transfer pricing in India is becoming more and more complex. The tax authorities often take stands on transfer pricing treatment, especially of marketing intangibles, that are diverse and aggressive when compared to the rest of the world. Rohan Shah, Ajit Tolani and Ashish Bhatnagar of Economic Laws Practice discuss some of the recent rulings on marketing intangibles from India and the best practice approaches that taxpayers can adopt to avoid scrutiny.

In the last in a series of 10 articles on tax-effective intellectual property management, Pim Fris, Sebastien Gonnet and Emmanuel Llinares of NERA provide an analytical framework to address location-specific advantages from a transfer pricing perspective.

India’s transfer pricing overhaul expands safe harbours at scale and accelerates advance pricing agreements alongside the statutory recodification of the Income-tax Act, report Uday Ved, Hetav Vasani, and Jainesh Nahar of KNAV

Join KPMG and insightsoftware on June 25 as ITR presents a free webinar on the evolving role of tax professionals and how technology is driving the transformation

Jess Williams, Jimmy Man, and Olivier Hody of Deloitte explain how tax can be elevated from a post-close support function to a value-realisation tool in M&A transactions through quick wins and longer-term actions

Several South Korean transfer pricing cases have established clearer judicial standards emphasising robust comparability analysis and stronger functional and economic evidence. Yulchon tax partners provide practical insights for navigating the heightened requirements

Ichwan Sukardi and T Qivi Hady Daholi of RSM Indonesia examine how geopolitical conflict and economic volatility are reshaping transfer pricing risk and enforcement, with a particular focus on Southeast Asia and Indonesia

Monika Bieri and Daniel Schönenberger of Tax Partner use a Swiss lens to examine how workforce mobility is reshaping transfer pricing models, and why the location of key decision‑makers is becoming a critical tax risk

India’s Finance Act, 2026 introduces a tax framework for foreign companies using local data centres but leaves several questions unresolved, say S Vasudevan, Prachi Bharadwaj, and Loveena Manaktala of Lakshmikumaran & Sridharan

Nicolle Barbetti of Pérez-Llorca explains how the Capitalisation of Companies Incentive has reshaped Portugal’s corporate financing landscape and highlights how binding rulings have clarified key issues in its application

Natalia Núñez and Antonia Valdés of PwC Chile analyse the new bill’s tax implications for a key sector, considering the provisions of the Mining Royalty Law