Cross Border Transactions

Topics

July 31, 2026

Transfer pricing treatment of acquired intangibles

After a cross-border merger or acquisition, related affiliates often integrate and use the acquired intangibles, such as new products or innovative features. To help executives manage the resulting transfer pricing risk, this article examines the treatment of acquired intangibles in post-acquisition related-party transactions.

June 30, 2025

Global expansion of e-invoicing and digital reporting obligations for nonresidents

Countries are expanding e-invoicing and digital reporting obligations to nonresidents to increase value-added-tax compliance.

June 30, 2025

Strategic trade management in 2025: Navigating and mitigating tariffs

As tariffs continue to affect costs, U.S. importers can employ these strategies to minimize their duty exposure.

June 3, 2025

Disregarded-payment-loss rules: How multinationals should prepare

New final regulations pose significant implications for possible income inclusions by U.S. corporations with foreign disregarded entities.

February 28, 2025

Transfer pricing: The C-suite needs to be informed

CEOs need to understand the arm’s-length rules for transactions between commonly controlled entities because of the enormous amounts at stake in tax disputes, financial reporting risk from uncertain tax positions, and customs valuations.

January 24, 2023