CBS Futures of Tax Session 4 (Guest: Dr Martin Lagarden)
Transfer Pricing Today and Tomorrow: Enforcement, Transparency and the Future of the Arm’s Length Principle
Transfer Pricing Today and Tomorrow: Enforcement, Transparency and the Future of the Arm’s Length Principle
We are pleased to invite you to the next session of CBS Futures of Tax, hosted by Dr. Siddhesh Rao. In this series, Siddhesh Rao engages with leading figures in global tax to explore complex and emerging issues that affect governments, multinational corporations, and policy practice alike.
This session will focus on:
Transfer Pricing Today and Tomorrow: Enforcement, Transparency and the Future of the Arm’s Length Principle
Dr. Lagarden brings extensive experience from leading the global transfer pricing function of Henkel, a German multinational enterprise. As transfer pricing enters a period of intensified enforcement, expanding transparency obligations, coordinated audits, and ongoing debate around Pillar 2 and the Draft EU Transfer Pricing Directive, this conversation will examine how multinational groups can navigate rising controversy risks while maintaining international coordination. We will also explore whether the arm’s length principle remains the cornerstone of the system or whether structural adjustments lie ahead.