The Profit Split Method (PSM) is one of the five recognized transfer pricing methods under the Organisation for Economic Co-operation and Development (OECD) Transfer Pricing Guidelines. Unlike one-sided methods that test the profitability of a single entity, the PSM is a two-sided method that allocates the combined profits or losses from a transaction between associated… Continue reading The Profit Split Method (PSM): A Deep Dive into Complex Transfer Pricing in 2026
Cross-Border M&A Tax Due Diligence — Red Flags That Blow Up Deals
Cross-border M&A doesn’t usually fail because the buyer “doesn’t like the product.” It fails because diligence uncovers liabilities the seller can’t explain, can’t quantify, or can’t remediate without a painful purchase price cut. Tax is one of the fastest ways to kill a deal—or at least force the buyer to demand: a lower valuation, escrow/holdbacks,… Continue reading Cross-Border M&A Tax Due Diligence — Red Flags That Blow Up Deals
