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As transfer pricing (TP) keeps being in the media spotlight, awareness and risk aversion is increasing among companies which are starting to see TP as key to manage the risk. This is even more important in light of the international developments which are resulting in the implementation of unprecedented transparency and anti-avoidance measures.
EY’s most recent global 2016 Transfer Pricing Survey “In the spotlight – A new era of transparency and risk” confirms two main trends identified in the 2013 EY study. With respect to the TP international environment, these survey reports that, firstly, the TP life cycle is generally shortening, thus meaning that multinationals are having less time between the moment of the implementation of the TP policy and the moment of the...
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