Episode
Corporate Finance Explained | Transfer Pricing and the Battle Over Global Profits
- Podcast
- FinPod
- Published
- May 7, 2026
- Duration seconds
- 1486
- Processing state
not_requested- Canonical source
- https://podcast.corporatefinanceinstitute.com/226
Actions
POST https://stenobird.com/v1/public/podcasts/finpod-6894559/episodes/corporate-finance-explained-transfer-pricing-and-the-battle-over-global-profits/transcription-requests
Idempotently request low-priority transcript generation for this episode.GET https://stenobird.com/podcast/finpod-6894559/corporate-finance-explained-transfer-pricing-and-the-battle-over-global-profits.md
Read the agent-friendly Markdown representation of this episode resource.
Summary
Transfer pricing is one of the most important concepts in corporate finance, international tax, and multinational business strategy. In this episode of Corporate Finance Explained, we break down how multinational corporations allocate profits across countries, how profit shifting works, and why transfer pricing disputes involving Apple, Coca-Cola, Amazon, Microsoft, and Starbucks have reshaped global tax policy. You’ll learn how transfer pricing works, how the arm’s length principle is applied, and why OECD BEPS rules, Country-by-Country Reporting, and Pillar Two are changing the future of international taxation and corporate finance. This episode explores: • What transfer pricing is and why multinational corporations use it • The arm’s length principle explained • OECD transfer pricing methods and profit allocation • How Apple structured profits through Ireland • Why Coca-Cola, Amazon, Microsoft, and Starbucks faced tax disputes • OECD BEPS and Country-by-Country Reporting rules • Pillar Two and the global minimum corporate tax • Why economic substance now matters more than tax arbitrage • How transfer pricing impacts valuation, treasury, FP&A, and corporate strategy If you work in corporate finance, accounting, investment banking, FP&A, tax, treasury, consulting, or multinational operations, understanding transfer pricing is becoming increasingly important as global tax enforcement evolves. Chapters: 00:00 Introduction 01:45 What transfer pricing actually is 04:20 The arm’s length principle explained 07:10 OECD transfer pricing methods 09:20 Apple’s €13B EU tax case 12:05 Amazon, Starbucks, Coca-Cola, and Microsoft disputes 16:00 OECD BEPS and Country-by-Country Reporting 19:30 Pillar Two and the global minimum tax 21:15 What finance professionals should do n…