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    15.07.2025

    ADVANT - International tax transfer pricing


    A Q&A on the regimes in France, Germany and Italy

    The dramatic increase in the volume and complexity of international intra-group trade, coupled with increased scrutiny of transfer pricing issues by tax authorities, makes transfer pricing documentation one of the top tax compliance priorities on the agendas of both tax authorities and businesses. 

    Drafting comprehensive transfer pricing documentation is now considered the ‘minimum standard’ for ensuring tax compliance, managing tax risk and promoting tax transparency purposes in multinational groups. However, transfer pricing audits are increasingly scrutinizing the consistency between a company’s transfer pricing policies and the documentation provided.

    As a result, it has become crucial for multinational groups to proactively assess and validate their transfer pricing arrangements through stress testing, ensuring robust compliance and minimizing potential audit risks.

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