Since 1995, Ernst & Young has surveyed multinational enterprises (MNEs) on international tax matters, with special emphasis on what continues to be the number one international tax issue of interest to them—transfer pricing.

The scope of our biennial transfer pricing research reflects the growing number of countries that devote attention to transfer pricing through increased enforcement and regulatory activity, as well as the diversity of transfer pricing issues facing MNEs.

In 2007, we commissioned Consensus Research International to conduct independent interviews with 850 MNEs across 24 countries. This report summarizes tax departments’ transfer pricing practices, perceptions, and audit experiences, and provides insights into how MNEs are dealing with the economic, regulatory, and fiscal changes taking place around the world.

We trust that you will find our 2007 Survey results interesting and informative.

Thomas Borstell
Global Director,  Transfer Pricing Services
John Hobster
Head of Global Accounts Transfer Pricing and Tax Effective Supply Chain Management

Visit 2007-2008 Transfer Pricing Global Survey's Web Site

Importance of Transfer Pricing:

• Forty percent of all respondents identified transfer pricing as the most important tax issue facing their group, more than any other tax issue.

• Seventy-four percent of parent and 81% of subsidiary respondents believe that transfer pricing will be “absolutely critical” or “very important” to their organizations over the next two years.

• Sixty-five percent of parent respondents believe that transfer pricing documentation is more important now than it was two years ago.

• Two-thirds of parent respondents have experienced an increased need for transfer pricing resources in the last three years, with 74% meeting these needs through increased reliance on external advisors.

Download 2007-2008 Transfer Pricing Global Survey

PDF format, 1.2MB, 84Pages.

2007–2008 Global Transfer Pricing Survey:  Global Transfer Pricing Trends, Practices, and Analyses, published by Ernst & Young, December 2007.

Ernst & Young is a global leader in assurance, tax, transaction, and advisory services. Worldwide, our 130,000 people are united by our shared values and an unwavering commitment to quality.

For more information, please visit www.ey.com. Ernst & Young refers to the global organization of member firms of Ernst & Young Global Limited, each of which is a separate legal entity. Ernst & Young Global Limited, a UK company limited by guarantee, does not provide services to clients.

This publication contains information in summary form and is therefore intended for general guidance only. It is not intended to be a substitute for detailed research or the exercise of professional judgment.

Neither EYGM Limited nor any other member of the global Ernst & Young organization can accept any responsibility for loss occasioned to any person acting or refraining from action as a result of any material in this publication. On any specific matter, reference should be made to the appropriate advisor.

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