The transfer pricing environment has undergone significant change over the past 12 months. High-profile developments, such as the introduction of the Organisation of Economic Cooperation and Development's (OECD) base erosion and profit shifting initiative, have heavily impacted the transfer pricing arena, providing infinitively more scope for addressing disclosure, intangibles, risk and dispute resolutions issues.
In this roundtable discussion in Financier Worldwide, Transfer Pricing Managing Director Michelle Johnson provides the U.S. perspective on the significant changes and issues facing transfer pricing in 2015.
