Transfer Pricing Developments Around the World 2025

As international organizations like the OECD, the United Nations, and the European Commission continue to refine transfer pricing rules, their impact is felt worldwide, with various countries adopting policies and legislation that are inspired by the work of these organizations. The evolving landscape has also been reflected in jurisprudence from the courts of law as they navigate a complex set of rules. This book presents the current developments at both domestic and international levels, as well as contemporary hot topics in the transfer pricing sphere. The book reflects the research conducted by the WU Transfer Pricing Centre at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business) through eight chapters from globally renowned transfer pricing experts. The following topics are covered:

- Global Transfer Pricing Developments.

- Recent Case Law on Transfer Pricing.

- Transfer Pricing and the Simplified and Streamlined Approach (Amount B).

- Transfer Pricing, Global Mobility and High Value Services.

- Transfer Pricing and Cooperative Compliance.

- Transfer Pricing and the Extractives Industry.

- Transfer Pricing and Group Losses.

- Transfer Pricing and New Technologies.

The detailed analysis presented by the book will be beneficial to various actors in the transfer pricing arena, including international organizations, government officials, tax advisors, the business community, and academics, in navigating today's transfer pricing landscape.