Financier Worldwide Transfer Pricing WorldWatch Report

INSIGHTS

Financier Worldwide Transfer Pricing WorldWatch Report

20 Feb 2026

Featuring insights from Anuj Kapoor, International Tax Partner, Grant Thornton UAE

International transfer pricing is undergoing significant change as multinational groups respond to the OECD’s ongoing Pillar reforms, heightened expectations around substance and more data‑driven approaches to enforcement. In Financier Worldwide’s Worldwatch on Transfer Pricing, contributors from key jurisdictions share how organisations are adapting to this evolving landscape.

Representing the UAE, Anuj highlights how TP has progressed from a technical compliance requirement into a strategic discipline. Pillar Two’s global minimum tax, in particular, is driving a closer connection between transfer pricing outcomes, economic substance and governance. Kapoor notes that as authorities converge on global standards, businesses will need to ensure stronger alignment between operating models, data reliability and documentation.

While still developing, technology and AI are beginning to influence how multinational groups manage documentation, benchmark comparables and monitor compliance across jurisdictions. These tools are enhancing consistency and helping organisations respond to increasingly sophisticated tax authority reviews.

This contribution forms part of a wider global dialogue on how businesses can maintain resilient, well‑governed TP frameworks during a period of significant regulatory and operational change.

Experts / Authors

Anuj R. Kapoor

Anuj has been instrumental in securing many high-profile clients and has served as Lead Client Partner on several priority accounts. He has successfully partnered on client engagements across country corridors, alliance partners, service line and sector focus initiatives. He has a proven track record of leading multi-disciplinary teams with a blend of strategic thinking and a strong endeavor to be ahead of the curve while pursuing success.