Blog

Transfer Pricing Methods: A Practical, 2026 Guide for In‑House Tax and Legal Teams

23 May 2026   Paul Sutton

Transfer pricing method selection remains one of the most contested areas in cross‑border tax. Although the OECD Transfer Pricing Guidelines (TPG) emphasise the “most appropriate method to the circumstances of the case” standard rather than a strict hierarchy, tax authorities worldwide are increasingly assertive in pushing for traditional transaction methods — particularly the Comparable Uncontrolled…

Enterprise AI in Practice: Lessons from Our Conversation with Candy Liu, Strategic Global Account Lead at Microsoft

23 April 2026   Paul Sutton

In the latest episode of the LCN podcast, we had the privilege of hosting Candy Liu, Strategic Global Account Lead at Microsoft. Candy advises some of Microsoft’s 200 global strategic accounts, which means her role gives her a unique vantage point on what AI adoption really looks like inside the world’s largest enterprises. This blog…

Transfer Pricing Audit Readiness: Are You Really Prepared?

23 April 2026   Paul Sutton

At a recent LCN roundtable, one question dominated the transfer pricing conversation: how to prioritise action to achieve tax and transfer pricing audit readiness – given the amounts at stake, and the range of inter-related factors? To help answer that, we introduced the Transfer Pricing Health Wheel, a practical self-assessment tool designed to spotlight strengths…

Identifying Intangibles: Lessons from Our Webinar with Donal O’Connell

29 March 2026   Paul Sutton

In a recent webinar, LCN hosted Donal O’Connell, former Director of IP at Nokia and a highly experienced practitioner in global IP management, for a deep dive into one of the most persistent blind spots in transfer pricing: how to identify intangibles in the first place. Transfer pricing professionals are well-versed in DEMPE analysis. The…

The Transfer Pricing Environment in Africa: what multinationals need to know


29 March 2026   Paul Sutton

Africa’s transfer pricing landscape has changed more in the past five years than in the previous twenty. That was the clear message from LCN’s recent webinar with Cabrini McCarrick and Rajnish Singh of Regan Van Rooy, international tax advisers based in South Africa, Mauritius, Ireland and the UK. For many multinationals, Africa still feels like…