2020 Transfer Pricing Controversy Forecast: What, Who, and How?

03 January 2020  Publication

Clive Jie-A-Joen, Monique van Herksen, and Fan Bai of Simmons & Simmons forecast likely areas for transfer pricing disputes in the year ahead, together with who will be the likely targets for such disputes, in this article for Bloomberg Tax.

They look back at some transfer pricing developments to foreshadow what issues are likely to cause controversy in 2020 and who will be targeted. The article also considers how these controversy issues may best be tackled.

In particular, the authors note three areas as likely or possible candidates for future transfer pricing controversy:

  1. intra-group financial transactions;
  2. business restructuring; and
  3. digital business.

You can download the article here:

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