Tariffs: The Long Wave of the New Trade Policies and the Implications for Multinationals
This article examines how renewed tariff instability, particularly in the context of recent US trade measures and EU responses, affects the transfer pricing policies of multinational enterprises. It analyses both the direct and indirect implications of increased customs duties for the accurate delineation of controlled transactions, benchmarking analyses, intercompany arrangements, transfer pricing documentation and advance pricing agreements.
Authors
- Gabriella Cappelleri
- Francesco Ricci
Publication Details
- Journal
- International Transfer Pricing Journal
- Published
- 2026-08-17
- DOI
- https://doi.org/10.59403/183jbnr
- Primary Topic
- Corporate Taxation and Avoidance
- Type
- article
- Field-Weighted Citation Impact
- 0.00