Transfer Pricing 2026

Contents

INTRODUCTION Contributed by Paolo Ludovici, Luca Tortorella, Marlinda Gianfrate and Angelica Masciulli, Gatti Pavesi Bianchi Ludovici p.4

NETHERLANDS Law and Practice p.161 Contributed by Borgen Tax

Trends and Developments p.178 Contributed by RED Transfer Pricing

AUSTRIA Law and Practice p.10 Contributed by Grant Thornton Austria Trends and Developments p.23 Contributed by Grant Thornton Austria BRAZIL Law and Practice p.29 Contributed by William Freire Advogados

PERU Law and Practice p.184 Contributed by +Value SOUTH KOREA Law and Practice p.200 Contributed by Lee & Ko

Trends and Developments p.220 Contributed by Yoon & Yang LLC SPAIN Law and Practice p.227 Contributed by Cuatrecasas Trends and Developments p.239 Contributed by Cuatrecasas SWITZERLAND Law and Practice p.247 Contributed by Tax Partner AG Trends and Developments p.267 Contributed by Tax Partner AG

CYPRUS Law and Practice p.50 Contributed by Kinanis LLC Trends and Developments p.61 Contributed by Kinanis LLC EUROPE-WIDE Trends and Developments p.66 Contributed by TPA Global FRANCE Law and Practice p.73 Contributed by &Co Advisory Trends and Developments p.91 Contributed by &Co Advisory

UAE Law and Practice p.273 Contributed by Kinanis Tax Consultancy Middle East Limited Trends and Developments p.284 Contributed by Kinanis Tax Consultancy Middle East Limited

ITALY Law and Practice p.97

Contributed by Maisto e Associati Trends and Developments p.116 Contributed by Gatti Pavesi Bianchi Ludovici

USA Law and Practice p.289

Contributed by White & Case LLP Trends and Developments p.301 Contributed by White & Case LLP

LUXEMBOURG Law and Practice p.123

Contributed by ATOZ Tax Advisers Trends and Developments p.140 Contributed by ATOZ Tax Advisers MEXICO Law and Practice p.144 Contributed by QCG Transfer Pricing

ZAMBIA Law and Practice p.307 Contributed by Mulenga Mundashi Legal Practitioners Trends and Developments p.320 Contributed by Mulenga Mundashi Legal Practitioners

3 CHAMBERS.COM

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