The OECD introduces new metrics for assessing permanent establishment risk in cross-border remote work.

The OECD’s recently released 2024 Advance Pricing Agreement and Mutual Agreement Procedure statistics shine a light on the effectiveness of countries APA and MAP programs.

The US transfer pricing landscape has been volatile in 2025 and promises to remain at the forefront of multinationals’ tax strategies heading into 2026.

China’s domestic market involution is forcing multinational corporations to fundamentally rethink their transfer pricing strategies, as intense local competition erodes traditional benchmarks for profitability and value.

The CJEU clarifies the VAT treatment for manufacturers’ tooling purchases from subcontractors.

Transfer pricing is no longer a technical exercise but a governance issue involving decisions about value chains, intellectual property ownership, and distributor characterization that must withstand courtroom-level interrogation.

A California litigator’s framework for navigating exclusivity, delivery, and intent after Haggerty is presented.

Small and mid-size businesses and startups should identify and leverage transient opportunities to optimize tax positions for the current year to help set them up for greater financial success in the future.

By understanding the limitations, timing rules, and interactions with other tax provisions, taxpayers can strategically incorporate bonus depreciation into their broader tax planning framework.

Plan sponsors have some options for protecting themselves from the rise of class action lawsuits.

The plan for restructuring DOJ’s Tax Division may further degrade tax compliance.

The alternative safeguards identified in the Supreme Court’s Cunningham v. Cornell decision are discussed for avoiding costly time-intensive discovery for ultimately meritless ERISA claims.