Pricing the Risk: How Tax Insurance Is Transforming the Transfer Pricing Landscape

Transfer pricing has long been one of the most complex areas of international taxation. As multinational enterprises navigate an increasingly intricate web of regulations, documentation requirements and enforcement actions across jurisdictions, the financial exposure arising from transfer pricing disputes has grown substantially. In this landscape, tax insurance has emerged as a risk management tool in the last years, offering companies a mechanism to mitigate the uncertainty inherent in cross-border intercompany transactions.

Authors

Publication Details

Journal
International Transfer Pricing Journal
Published
2026-08-17
DOI
https://doi.org/10.59403/fqhe3z
Primary Topic
Corporate Taxation and Avoidance
Type
article
Field-Weighted Citation Impact
0.00
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article

Pricing the Risk: How Tax Insurance Is Transforming the Transfer Pricing Landscape

Joan Hortalá i Vallvé, Tiago Martins de Oliveira, AnaHelena Farinha, Alessandro Jones-Capobianco
International Transfer Pricing Journal
Corporate Taxation and Avoidance
article

Pricing the Risk: How Tax Insurance Is Transforming the Transfer Pricing Landscape

Joan Hortalá i Vallvé, Tiago Martins de Oliveira, AnaHelena Farinha, Alessandro Jones-Capobianco
article en

Abstract

Transfer pricing has long been one of the most complex areas of international taxation. As multinational enterprises navigate an increasingly intricate web of regulations, documentation requirements and enforcement actions across jurisdictions, the financial exposure arising from transfer pricing disputes has grown substantially. In this landscape, tax insurance has emerged as a risk management tool in the last years, offering companies a mechanism to mitigate the uncertainty inherent in cross-border intercompany transactions.

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