KPMG article: How Generative AI may affect value chains and transfer pricing

GenAI’s influence on the value chain within the transfer pricing model

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november 17, 2025

Generative artificial intelligence (GenAI) affects business models in different ways, with the magnitude of impact varying significantly. Whether—and how—to reflect GenAI’s influence on the value chain within the transfer pricing model will differ from one organization to another.

Read a November 2025 article* prepared by KPMG LLP tax professionals that states that every company should pay close attention to how GenAI is affecting its value creation, because these changes are critical for determining that transfer pricing policies remain accurate, relevant, and compliant.

*Reproduced with permission from Tax Management International Journal, 11/17/2025. © 2025 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com

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