Category: Transfer pricing

Against the backdrop of the newly introduced 15% global minimum corporate tax under Pillar 2, this article explores whether—and how—the contribution of individual states to multinational profits could be more transparently reflected in transfer pricing outcomes. It proposes a conceptual shift: viewing the state not merely as a tax authority, but as a form of… →

From Hierarchy to Harmony: The Transfer Pricing in Turquoise Organizations A turquoise organization, by definition, moves away from the traditional hierarchical structure. It eliminates the typical layers of management, fixed job roles, and rigid staffing arrangements. Decentralization, transparency, and customer-centricity have become so deeply ingrained in everyday business that they can be seen everywhere—from coffee… →