Centralized management services, IT services, and financial, legal, or human resources support—so-called intra-group services—are essential for the operations of many multinational companies. At the same time, they are among the most contentious issues in dealings with tax authorities and represent one of the most sensitive areas of transfer pricing.
In June 2026, the OECD launched the most extensive revision in the last decade of Chapter VII of the Transfer Pricing Guidelines, dedicated to...
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