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Transfer Pricing Chat: Tracee Fultz, EY Transfer Pricing Leader

Aug. 25, 2022, 8:45 AM

Transfer pricing rules have led to arguments between companies and countries about how much profit belongs where. Pillar One of the OECD’s global tax agreement could help ease some of those tensions, by streamlining or standardizing some routine transfer pricing transactions—the plan’s Amount B.

But there are concerns over how effective Pillar One will be at doing that, and whether its plan to reallocate taxing rights over giant multinationals’ profits to other countries could just import transfer pricing’s longstanding problems into the new system.

Bloomberg Tax spoke with Tracee Fultz, EY’s global transfer pricing leader, about Pillar One and transfer ...