Transfer pricing (TP) remains one of the key issues for companies engaged in foreign economic activity in 2025. New requirements, updated jurisdiction lists, and increased control from tax authorities demand an even more meticulous approach to transaction documentation.<\/p>\n\n\n\n
\u2714\ufe0f The government has reduced the list of countries whose transactions are considered controlled. The number has dropped from 78 to 46.
\u2714\ufe0f Countries with which double taxation agreements have been signed (Cyprus, Ireland, UAE, Morocco, Moldova, etc.) have been removed from the list.
\u2714\ufe0f Jurisdictions classified as offshore zones or limiting tax information exchange remain on the list.<\/p>\n\n\n\n
\u2714\ufe0f The threshold for corporate rights ownership to qualify as a related party has been increased from 20% to 25%.
\u2714\ufe0f An economic relatedness criterion has been added: if transactions with a single non-resident exceed 75% of the company\u2019s total revenue or expenses.<\/p>\n\n\n\n
\u2714\ufe0f Transactions with companies in “low-tax” jurisdictions may be subject to additional control.
\u2714\ufe0f The verification of compliance with market prices has become stricter.
\u2714\ufe0f New criteria for determining tax residency for individuals have been introduced.<\/p>\n\n\n\n
Companies involved in export-import operations should consider the following risks:<\/p>\n\n\n\n
\ud83d\udd0e 1. Analyze Your Operations<\/strong> \ud83d\udcd1 2. Update Documentation<\/strong> \ud83d\udcca 3. Implement Internal TP Controls<\/strong> \ud83d\udee1\ufe0f 4. Seek Professional Consultation<\/strong> Transfer pricing in 2025 is subject to stricter control, requiring businesses to exercise caution and maintain thorough transaction documentation. Given the updated related-party criteria and expanded oversight of \u201chigh-risk\u201d jurisdictions, companies must adapt their internal processes to mitigate additional tax risks.<\/p>\n\n\n\n A meticulous approach to transaction documentation, regular monitoring of legislative changes, and professional support will help reduce audit risks, avoid penalties, and ensure compliance with international standards.<\/p>\n\n\n\n \ud83d\udcde Do you have questions about transfer pricing in 2025? Schedule a consultation to get personalized recommendations!<\/strong><\/p>\n","protected":false},"excerpt":{"rendered":" Transfer pricing (TP) remains one of the key issues for companies engaged in foreign economic activity in 2025. New requirements, updated jurisdiction lists, and increased control from tax authorities demand an even more meticulous approach to transaction documentation. What Has Changed in 2025? Key Updates in Transfer Pricing 1\ufe0f\u20e3 Updated List of Countries (Territories) for […]<\/p>\n","protected":false},"author":4,"featured_media":11641,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11659","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"_links":{"self":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts\/11659","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/comments?post=11659"}],"version-history":[{"count":1,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts\/11659\/revisions"}],"predecessor-version":[{"id":11660,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/posts\/11659\/revisions\/11660"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/media\/11641"}],"wp:attachment":[{"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/media?parent=11659"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/categories?post=11659"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gls-law.company\/en\/wp-json\/wp\/v2\/tags?post=11659"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
Check your counterparties:
\u2714\ufe0f Are they located in “low-tax” jurisdictions?
\u2714\ufe0f Do they qualify as related parties under the updated criteria?<\/p>\n\n\n\n
\u2714\ufe0f Prepare updated contracts and market price calculations.
\u2714\ufe0f Conduct an arm\u2019s length principle compliance check.
\u2714\ufe0f Ensure reporting meets the updated requirements.<\/p>\n\n\n\n
\u2714\ufe0f Regularly review financial flows and reporting.
\u2714\ufe0f Use monitoring tools to assess compliance with market conditions.<\/p>\n\n\n\n
\u2714\ufe0f Conduct an audit of your transfer pricing policies considering the new requirements.
\u2714\ufe0f Get expert advice on optimizing international transactions and tax burdens.<\/p>\n\n\n\nConclusion<\/strong><\/h2>\n\n\n\n