Carola Valente of Crowe Valente/Valente Associati GEB Partners explains why ESG goals and requirements are intertwined with transfer pricing, and how multinationals can mitigate the associated risks throughout value chains.
ESG considerations are transversal in all value chains and impact not only companies captured within the threshold set forth in new regulatory initiatives such as the Corporate Sustainability Reporting Directive (CSRD) but also SMEs.
Published on: ITR (International Tax Review) – November 7, 2023
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