Pricing the Risk: How Tax Insurance Is Transforming the Transfer Pricing Landscape
New
Journal
Published Date
Issue
International Transfer Pricing Journal 2026 (Volume 33), No. 5
Document
Transfer pricing has long been one of the most complex areas of international taxation. As multinational enterprises navigate an increasingly intricate web of regulations, documentation requirements and enforcement actions across jurisdictions, the financial exposure arising from transfer pricing disputes has grown substantially. In this landscape, tax insurance has emerged as a risk management tool in the last years, offering companies a mechanism to mitigate the uncertainty inherent in cross-border intercompany transactions.