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Digital Revolution:

Transfer Pricing on the Global Tax Battlefield

As the digital economy is becoming the global economy, historically non-digital companies are developing innovations and creating new commercial offerings never before seen. Though the inventions and opportunities are new, the tax challenges of the digital economy are not. In the active area of digital taxation, companies unfamiliar with the digital tax trends of the past decade can get caught in its crossfire in the course of their digital transformation.

This special report contains an overview of digital technology trends that all non-digital businesses are incorporating, which interact with the key tax trends companies must actively navigate. It also contains three case studies from a handful of industries to describe how these digital taxation issues affect businesses in the regular economy, and how they will evolve more rapidly through 2021 and beyond.

Digital Revolution: Transfer Pricing on the Global Tax Battlefield was prepared by Baker McKenzie’s transfer pricing team, comprised of lawyers and economists, in partnership with Bloomberg Tax to help businesses manage the tax challenges ahead of their own digital transformations, and prepare for impending disputes in this new global tax battlefield.

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