2026

Are AI and ESG Redefining Transfer Pricing Roles in Banking?

Bonnet and Pletz examine how artificial intelligence and environmental, social, and governance rules may challenge traditional transfer pricing models for central entities in banking groups, and they argue that the changes may require reassessing the transfer pricing remuneration of those entities.

Click here for full article.

Public Tax Transparency Rules ‘Very Dangerous,’ US Official Says

New tax reporting rules in the European Union for multinationals deter growth and risk creating a “culture of damnation,” according to a US official.

To read the full article, click here (subscription required).

The Path to Consensus for the U.N. Framework Convention on International Tax Cooperation
Hongler and Breitenmoser preview the fifth negotiating round of the U.N. Framework Convention on International Tax Cooperation, explaining key issues that must be addressed.
Click here for full article.

From Sugar Refiners to Norway, Hundreds Aim to Avoid New Tariffs (07/07/2026)

Hundreds of companies, trade associations and foreign governments are asking for their supply chains to be spared as the Trump administration weighs imposing a new round of widespread tariffs later this month.

To read the full article, click here (subscription required).

US Tariff Threat Is an Ill-Advised Digital Services Tax Reaction (07/07/2026)

President Donald Trump’s threat to impose 100% tariffs on countries with digital services taxes is an attempt to use consumer-funded trade pain to shield big tech from foreign tax bills, rather than a defense of the US tax system. It would be better to move toward a coherent multilateral framework that trades repeal of unilateral DSTs for clear rules on where digital profits can be taxed.

To read the full article, click here (subscription required).

Forced-Labor Hearings to Spark Fresh Tariff Debate: Supply Lines (07/07/2026)

A three-day hearing hosted by the US Trade Representative kicks off on Tuesday, bringing together industries and government officials trying to plead their case for or against more tariffs from the Trump administration.

 

To read the full article, click here (subscription required).

Taxing AI in the Wake of the Emergence of Agentic AI
Avi-Yonah and Snitz explore the taxation of artificial intelligence, especially following the development of agentic AI.
Click here for full article.

OECD-U.N. Tax Examiner Support Program to Help Pillar 2 Update
Tax Inspectors Without Borders completed its first pillar 2 pilot program in North Macedonia in December 2025 and launched a second in Benin this year, part of a broader effort that has helped 71 developing countries collect $2.72 billion in additional revenue since 2012, according to a July 2 TIWB annual report. The program is also launching a "Graduates Platform" this year, enabling countries like Colombia, Egypt, and Zambia to share their TIWB-built expertise with regional peers.
Click here for full article.

Magnifica Humanitas: What Pope Leo XIV’s Encyclical Tells Us About Digital Service Taxes

This post examines digital services taxes in light of broader debates over taxation, digitalization, and artificial intelligence. It discusses DSTs as a response to the stalled implementation of OECD Pillar One Amount A, and considers whether user data, AI-driven monetization, and different digital business models may justify more refined DST rules, including differentiated rates and revised scope for the AI economy.

To read the full article, click here.

Burnham Floats Warehouse Tax Hike to Benefit High Street (1) (07/03/2026)

Andy Burnham said he would increase business rates on warehouse-based companies in order to lower costs for high street shops and bars as he set out details of what he would do if he continues on his path to becoming the next prime minister.

To read the full article, click here (subscription required).

Member Companies

Back to top