Environmental, social, and governance (ESG) policies and the movement towards greater sustainability and transparency will continue to transform many businesses. As internal and external stakeholders focus on ESG policies, multinational companies must consider how these changes affect their businesses – and their transfer pricing decisions.
Transfer Pricing Considerations for ESG-Related Intangible Assets
In this article, the authors examine the transfer pricing issues that companies should take into account in their environmental, social, and governance-related tax planning.Download PDF
Transfer Pricing and ESG, Part 1: Public Tax Strategies and Tax Transparency
In this article, authors focus on the role of transfer pricing in responsible tax practices and suggest what multinational corporations should be doing to improve transparency in transfer pricing.Download PDF
Intercompany Fees for Internal Carbon Pricing: The Next Frontier?
In this article, the authors explain how companies are measuring internal carbon pricing (ICP) and suggest how transfer pricing practitioners can support ICP and the associated allocations of intercompany carbon fees.Download PDF
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