Dr. Glenn DeSouza of Dentons discusses how as fiscal pressures rise and Golden Tax IV rolls out, China is intensifying tax enforcement, placing MNEs under greater scrutiny on transfer pricing, beneficial ownership status, High and New Technology Enterprise status, and R&D super deduction claims.

The OECD has handed tax authorities a robust, treaty-sanctioned framework to attack excessive debt financing, meaning corporate tax directors must ensure every intercompany financial transaction is backed by rigorous analyses, says STI Taxand’s Christos Theophilou.

International tax scrutiny is intensifying, with disputes increasingly focused on intangibles, cross-border structures, and the correct characterization of royalties, says Baker McKenzie’s Antonio Weffer.

A proper transfer pricing policy can have big operational benefits for a company’s functions—such as cash management, supporting net operating losses, and a company’s capital structure, Cherry Bekaert’s Nelson Yates says.

An examination of the IRS’s renewed reliance on the commensurate-with-income standard and the resulting implications for transfer pricing disputes, treaty consistency, and taxpayer risk assessment.

As fast-growing companies expand across borders, failing to align IP ownership with where value is created can trigger significant tax and deal risks.

AI changes work itself: who stays employed longer, who exits earlier, which employers can spread costs and governance through pooling, and which collectively bargained industries see their contribution base strengthened or weakened, says Hall Benefits’ Samuel Krause in the second of a two-part article.

The current effects of AI on retirement plans are operational, fiduciary, and uneven across plan types, says Hall Benefits’ Samuel W. Krause in the first of a two-part article.

AI adoption raises profound ethical concerns—such as bias, transparency, privacy, and fairness—that ERISA fiduciaries must actively manage under their duties of prudence and loyalty, SBMA’s Alden Bianchi states.

A review of how large language models fit into the evolving compliance and governance landscape for employer‑sponsored group health plans by Alden Bianchi of SBMA.

ERISA fiduciaries should understand AI’s promise, risks, and rapidly evolving compliance challenges for employer-sponsored group health plans, states SBMA’s Alden Bianchi in the first of his three-part article.

AI is changing the practice of tax law. This series examines the ethical, legal, and practical implications of AI across key areas of tax practice.