KPMG report: Transfer pricing and international tax year-end considerations
Developments with implications for international tax and transfer pricing
Significant year-end international tax and transfer pricing planning issues for multinational entities include developments such as the One Big Beautiful Bill Act, the OECD/G20 Pillar Two framework, new public country-by-country reporting requirements, and the impact of evolving business models and technologies on transfer pricing strategies.
Read a September 2025 report prepared by KPMG LLP