Companies Aiming to Bring IP to the US Have a Pillar Two Problem

Companies are clamoring to bring their valuable intellectual property back to the US, as expanded tax benefits and the new side-by-side global tax system make repatriating suddenly more attractive, tax professionals said Wednesday. But there’s a problem.

Tech Heats Up Companies’ Transfer Pricing Transparency Risks

Tax agencies’ high-tech auditing tools are supercharging their enforcement efforts and corporate taxpayer headaches thanks to a pile-on of transfer pricing reporting requirements around the world.

Transfer Pricing Rules Apply in Poland Deferred-Tax Cases

A company opting for Poland’s deferred corporate income tax regime remains fully subject to transfer pricing rules, the Polish Supreme Administrative Court ruled.

OECD Helping Countries Adopt ‘Amount B’ Transfer Pricing Method

The OECD is working with a number of countries to implement a simplified transfer pricing method broadly agreed to in 2021—even as questions continue to swirl about which, if any, countries beyond the US and Singapore will actually adopt it.

3M Pays $18.8 Million After Reaching India Transfer Pricing Pact

A 3M Co. unit in India has recorded a tax expense of 170.95 crore ($18.8 million) after finalizing an advance pricing agreement to resolve transfer pricing-related tax litigation.

Latest Stories

Trump’s IRS Lawsuit Offers Lessons on Privacy and Legal Process

President Donald Trump’s $10 billion lawsuit against the IRS should reinforce several lessons that extend well beyond this case: Taxpayer privacy is fundamental. Courts have tools to preserve fairness when structural conflicts arise. Presidential proximity to litigation decisions can heighten those conflicts. And policy choices about investment, access, and oversight have real-world consequences.

Moving IP to US Encounters a Problem: Transfer Pricing Report

Hello and welcome to the Transfer Pricing Report. I’m Caleb Harshberger, and this week I swung by PLI to hear the latest on companies’ recent efforts to shift IP back to the US and why you’d rather have the IRS looking into your tax positions than the Italians. Plus, Pepsi loses in Illinois. And tariff refunds — if they materialize — will pose tough transfer pricing questions for companies.

Companies Aiming to Bring IP to the US Have a Pillar Two Problem

Companies are clamoring to bring their valuable intellectual property back to the US, as expanded tax benefits and the new side-by-side global tax system make repatriating suddenly more attractive, tax professionals said Wednesday. But there’s a problem.

Tax Developments

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Denmark Tax Agency Clarifies Taxation of Indirect Loan Between Two Companies Under Common Control

The Danish Customs and Tax Administration Feb. 27 posted City Court Decision No. SKM2026.106.BR, clarifying the taxation of an indirect loan between two companies under common control. The taxpayer, an ...

Georgia Gazettes Order Introducing New Annual Requirements, Amendments to International Controlled Transactions Reporting Framework

The Georgian Official Gazette Feb. 25 published Order No. 52, amending the tax administration rules regarding international controlled transactions reporting. The order includes measures: 1) introducing mandatory additional reporting schedules ...

Kyrgyzstan, Romania Initial DTA

The Kyrgyzstan Ministry of Economy and Commerce Feb. 27 announced the Feb. 26 initialing of a DTA with Romania. [Kyrgyzstan, Ministry of Economy and Commerce, 02/27/26]

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