Policy analysis demonstrates direct and indirect impacts of rising tariffs on transfer pricing in multinational enterprises, highlighting the need to adjust global intercompany tax strategies.
This article examines how renewed tariff instability, particularly in the context of recent US trade measures and EU responses, affects the transfer pricing policies of multinational enterprises. It analyses both the direct and indirect implications of increased customs duties for the accurate delineation of controlled transactions, benchmarking analyses, intercompany arrangements, transfer pricing documentation and advance pricing agreements.
No takes yet. Share an insight, caveat, or question.
Cappelleri et al. (2026) studied this question.
Synapse has enriched 5 closely related papers on similar clinical questions. Consider them for comparative context: