Carl Budenski
Partner | Global Transfer Pricing Practice Leader| Aprio Advisory Group, LLC
Peter Stratos, MST, CPA
Principal, International Tax | Kaufman RossinTransfer Pricing 2025: Trends, Challenges, and Opportunities | On-Demand Webinar
Broadcast Date: Wednesday, September 10, 2025, from 12:00 PM to 1:00 PM (ET)
As multinational enterprises continue to operate in a rapidly evolving global tax landscape, aligning transfer pricing strategies with international standards and regulatory expectations has never been more critical. Heightened scrutiny, evolving OECD guidance, and digital economy considerations are reshaping compliance obligations and influencing tax positions, financial reporting, and strategic decision-making.
In this LIVE webinar, Carl Budenski, Partner and Global Transfer Pricing Practice Leader at Aprio Advisory Group, LLC, and Peter Stratos, CPA, MST, Principal, International Tax at Kaufman Rossin, will explore both the fundamentals of transfer pricing and the practical implications for multinational businesses. Participants will gain actionable insights on navigating compliance challenges, managing risk, and optimizing tax outcomes in today’s complex environment.
Key Topics:
- Fundamental Transfer Pricing Principles and U.S. Requirements
- Recent Developments, Global Trends, and OECD Guidance
- Alignment of Transfer Pricing with Financial Reporting and Tax Positions
- Considerations for Debt Funding, Import Duties, and Digital Economy Impacts
- Strategic Approaches to Risk Management, Compliance, and Tax Efficiency
Learning Objectives:
- Explain fundamental transfer pricing principles, U.S. requirements, and key OECD guidelines in comparison with IRS positions.
- Identify recent transfer pricing trends and developments shaping the current U.S. and global compliance environment.
- Analyze how transfer pricing decisions affect ASC 740 calculations, tax disclosures, and examination risk for MNEs.
- Evaluate the impact of financing structures, interest rates, duties, and tariffs on transfer pricing strategies and reporting.
Agenda:
SEGMENT 1:
Carl Budenski, Partner | Global Transfer Pricing Practice Leader
Aprio Advisory Group, LLC
- Fundamental Transfer Pricing Principles Overview and US Requirements
- Recent Developments / Trends and Current TP Environment
- OECD Guidelines and IRS Divergence
&
SEGMENT 2:
Peter Stratos, MST, CPA, Principal, International Tax, Kaufman Rossin
- Transfer pricing directly affects the calculation of current and deferred taxes, effective tax rates, and the recognition of tax benefits under ASC 740
- MNEs must evaluate whether their transfer pricing positions are more likely than not to be sustained upon examination
- Consistency between financial statement and tax return disclosures (e.g., Schedule UTP) is essential
- Debt funding in the current interest rate environment, which country’s safe harbor rate should be considered
- Import duties and tariffs impact on pricing strategies, consideration of first sale rules
Who Should Attend:
- Transfer Pricing Attorneys
- Transfer Pricing Specialists
- Tax Professionals
- International Tax Economist
- CPA’s and Accounting Professionals
Register for this course by clicking the “Take this Course” at the top of the page.
Credit:
Course Level: Intermediate | Advance Preparation: Print and review course materials
Method of Presentation: On-Demand Webinar| Prerequisite: Experience in taxation
NASBA Field of Study: Taxes – Technical
Course Code: 1411441 | Total Credit: 1.0
CPE Credit:
1.00 CPE (Not eligible for QAS (On-demand) CPE credits)
CLE Credit:
CA CLE 1.00 General – Approved Until: 9/10/2027
PA CLE 1.00 General – Approved Until: 9/10/2027
VT CLE 1:00 General – Approved Until: 12/31/2026
NJ CLE 1:00 General – Credits through Reciprocity
NY CLE 1:00 Areas of Professional Practice – Credits through Reciprocity
AR CLE 1:00 General – Credits through Reciprocity
CT CLE 1:00 General – Credits through Reciprocity
NH CLE 1.00 General – Meets the requirements of NH Supreme Court Rule 53
MO CLE 1.00 General – Approved Until: 9/10/2025
Pending CLE Application:
GA, TN, WI
Self-Apply:
AL, CO, DE, FL, ID, IL, IN, IO, KS, KY, LA, NC, ME, MN, MS, MT, NE, NM, NV, ND, OH, OK, OR, SC, TX, UT, VA, WA, WV, WY
If you’d like us to apply for CLE, you may opt to pay the CLE processing fee here.
No MCLE Requirements:
DC, MD, MA, MI, SD
Not Eligible for CLE:
AK, AZ, HI
Instructions for Participating the Live Webinar
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- Please Register for the course by clicking the "take the course: button if you have not already registered.
- Check Your Email – 24 hours before the webinar, you will receive an email with all necessary instructions, including access details and course materials. This information will also be posted here in this window when it is available.
- Download Course Materials – Course materials will be available for download **24-48 hours before** the live webinar. Be sure to review them in advance. The Link to download is available by clicking the lesson tab.
- Join the Webinar – Follow the instructions in the email to access the live broadcast at the scheduled time.
- Note the Secret Words – During the webinar, secret words will be announced periodically. Please write them down.
- Take the Quiz – After the webinar, click on the quiz link below and enter the secret words to complete the quiz.
- Print Your Certificate – Upon completing the quiz, you will be able to print your Certificate of Attendance, which includes instructions on how to obtain CLE, CPE, or other applicable credits for the course.
- On-Demand Access – The on-demand version of this course will be available 24-48 hours after the live webinar. If you miss the live presentation or need to review the content, you will have access to the on-demand version as an enrolled student. To access on-demand content, click the lesson and follow the instructions.
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- Support: If you have any questions, please refer to the email instructions or contact support: support@theknowledgegroup.zohodesk.com.