Transfer Pricing Case Law around the World 2026

Transfer Pricing Case Law Around the World 2026 is a book providing a detailed overview of significant transfer pricing case law and is based on presentations and discussions held during a 2025 symposium organized by the WU Transfer Pricing Centre at the Institute of Austrian and International Tax Law at WU (Vienna University of Economics and Business). The transfer pricing (TP) landscape continues to undergo notable transformation, driven by global developments in the digital economy, an expanding cross-border regulatory and compliance environment, shifts in multinational business models, and the continuous evolution of domestic and international legal practice in the area. Accordingly, transfer pricing litigation has become both more global and increasingly complex.

What’s in this book:

The following themes are covered:

• accurate delineation
• comparability analysis
• the most appropriate method
• TP documentation
• intangibles
• financing, and
• business restructuring

A concise explanation of each theme highlights its significance from a transfer pricing perspective, and also examines how courts in different jurisdictions have approached and analysed these issues. Through a rigorous examination of case law trends, the contributors collectively highlight key developments, challenges, and emerging issues in transfer pricing jurisprudence worldwide.

How this will help you:

With its evidence of a growing cross-border judicial influence contributing to a more harmonized interpretation of global transfer pricing rules, this important book will serve as an invaluable resource for tax lawyers, in-house counsel, judges, academics, and tax authorities – as well as the business community and government officials – providing an opportunity to leverage global judicial trends in strengthening arguments during transfer pricing disputes and applying actionable insights to transfer pricing risks and legal certainty.