International - Global Transfer Pricing Trends
- D. Oosterhoff
- International Transfer Pricing Journal, 2011 (Volume 18), No 3
- 11 May 2011
Transfer pricing continues to be one of the most important tax challenges that multinational enterprises face, according to the 2010 Global Transfer Pricing Survey by Ernst & Young. This article provides insights regarding what has changed since the International Transfer Pricing Journal began featuring coverage of the Survey in 2000, the importance of controversy management, trends in transfer pricing issues and approaches, audit experiences and taxpayer approaches to compliance. It provides important insights into best practices that have been developed by MNEs in their efforts to comply with the arm’s length principle.