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Inside the 2025 IRS APMA Statistics

On 30 March 2026, the Internal Revenue Service (IRS) released Announcement 2026-8, the annual report on Advance Pricing Agreements (APAs) and the Advance Pricing and Mutual Agreement Program (APMA Program) for calendar year...more

Finance Bill 2025–26: UK Transfer Pricing Reforms – What Businesses Need to Know

In late 2025, the UK government introduced significant changes to the transfer pricing framework through the Finance (No. 2) Bill 2025–26. These reforms, which are expected to generally apply to accounting periods beginning...more

OECD’s MAP and APA statistics. What 2024 has changed for Multinational Enterprises

Last year, in our article “OECD’s 2023 MAP and APA Statistics: Key Insights for Multinational Enterprises”, we analysed the inaugural global statistics on Advance Pricing Arrangements (APAs) alongside the longstanding mutual...more

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