Transfer pricing 2025 year in review and what to expect in 2026

The January BorderCrossings webcast will look back over 2025 and forward to what to expect in 2026. We will update participants on:

• Anticipated changes to the OECD transfer pricing guidelines
• The US administration's trade policy
• Pillar Two developments
• Guidance on the One Big Beautiful Bill Act

Panelists will focus on how tax and trade policy changes that occurred in 2025 and are anticipated in 2026 might affect cross-border transactions and how to navigate those changes.

Date: Thursday, January 29, 2026

Time: 1:00-2:15 p.m. ET New York; 10:00-11:15 a.m. PT Los Angeles

Registration: Register for this event.

Panelists

Bill Morgan, Managing Director, Transfer Pricing, International Tax and Transaction Services, Ernst & Young LLP

Sri Nagarajan, Principal, International Tax and Transaction Services, Ernst & Young LLP

Silviu Dochia, Managing Director, International Tax and Transaction Services, Ernst & Young LLP

Moderator

Sirsha Chatterjee, Principal, Transfer Pricing, International Tax and Transaction Services, Ernst & Young LLP

CPE credit offered: up to 1.4 depending on actual duration. Recommended field of study: Taxes. Learning objectives: Review transfer pricing in 2025 and look ahead to 2026; discuss OECD transfer pricing guidelines, the US administration's trade policy, Pillar Two and OBBBA guidance; analyze how tax and trade policy changes may affect cross-border transactions. This intermediate level, group internet-based course has no prerequisites or advanced preparation. Final CPE award to be based on content, polling and length of participation. See CPE FAQ for more information.

EY webcast managed and produced by Ernst & Young LLP's Tax Technical Knowledge Services Group, Washington, DC: Lynn Fairfax | lynn.fairfax@ey.com and Barbara Kirchheimer | barbara.kirchheimer@ey.com

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