U.S. Distribution Transfer Pricing: 2026 Regulatory & Accounting Challenges
Multinational corporate groups operating distribution subsidiaries in the U.S. face significant operational and regulatory changes in 2026. The convergence of tightened import regulations via Executive Order 14411, ongoing court-ordered tariff refunds, and the Internal Revenue Service (IRS) implementation of the Simplified and Streamlined Approach (SSA)[1] for baseline distribution activities requires a structured re-evaluation of intercompany […]