Tax professionals largely agree that, as the global economy looks to get back on its feet over the coming years, transfer pricing models are likely to receive heightened attention. Whether it be here in the U.S., across the pond in European markets or elsewhere across the EMEA and Asia-Pacific regions, tax administrators everywhere are already examining whether changes to tax policies could bolster their fiscal firepower.
In this article, A&M Taxand Managing Director Marc Alms takes a look at how transfer pricing models are likely to be impacted going forward, and what potential issues tax professionals and managers should consider when looking at their transfer pricing policies.
READ THE FULL ARTICLE HERE.
This article was first published on Bloomberg Tax on March 8, 2021.
The EU Tax Omnibus: a major simplification of the EU direct tax framework
July 23, 2026
On 24 June 2026, the European Commission published its “Tax Omnibus” proposal (“Proposal”) — a single proposed Council Directive amending six EU direct tax directives, with an estimated EUR 6.6 billion in annual compliance cost savings.
EU DAC Recast Proposal: What the European Commission’s simplification agenda means for cross-border tax reporting
July 23, 2026
On June 24, 2026, the European Commission published a proposal to recast the Directive on Administrative Cooperation in the field of taxation (DAC) as part of an ambitious tax simplification package designed to simplify existing EU tax rules and reduce compliance for businesses.
Delhi High Court Rules that Reimbursement of Salary Cost for Seconded Employees Constitutes FTS Where Home Entity Retains Lien and Overarching Control
July 23, 2026
The Delhi High Court (HC), on June 18, 2026, in Ernst & Young U.S. LLP (EY US) has, inter alia, ruled that in the given facts, EY US retained ‘lien’ over seconded employees in India and cost-to-cost reimbursements of such seconded employees were taxable as Fees for Technical Services (FTS) under both Section 9(1)(vii) of the Income-tax Act, 1961 (Act), and Article 12 of the India–US Tax Treaty (Tax Treaty).
Thai Customs Introduces Revised Reward System: Key Implications for Business
July 10, 2026
New Thai Customs rewards rule reshapes officer allocations but preserves core incentives, keeping enforcement pressure high. Reassess exposure now, especially on valuation, tariff codes, origin claims, and related-party payments.
