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

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
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article

Tariffs: The Long Wave of the New Trade Policies and the Implications for Multinationals

Gabriella Cappelleri, Francesco Ricci
International Transfer Pricing Journal
Corporate Taxation and Avoidance
article

Tariffs: The Long Wave of the New Trade Policies and the Implications for Multinationals

Gabriella Cappelleri, Francesco Ricci
article en

Abstract

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.

International Transfer Pricing JournalVol. 33(5)
Partnerships for the goals
Openalex Percentile: Top 3%
Corporate Taxation and Avoidance
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