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KPMG report: Transfer pricing controversy trends shaping the energy and natural resources sector in Asia Pacific

Insights from recent transfer pricing audits

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may 12, 2026

The energy and natural resources (ENR) sector in Asia Pacific faces escalating transfer pricing controversy due to complex supply chains, geopolitical tensions, and industry shifts toward sustainability and technology. As a result, tax authorities are intensifying audits and scrutinizing the internal prices of commodities, intercompany services, financing, and use of intangibles. Therefore, ENR businesses are operating in an environment where robust documentation, reliable benchmarking, and strong defense strategy are essential to managing TP risk.

Read a KPMG report that outlines insights from recent transfer pricing audits when KPMG assisted companies in the ENR space with managing the disputes. 

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