https://resources.comp-press.com/tags/saas/ Recent content in SaaS on CompPress | Transfer Pricing Resources Hugo en-us Fri, 10 Apr 2026 00:00:00 +0000 https://resources.comp-press.com/articles/transfer-pricing-technology-sector/ Fri, 10 Apr 2026 00:00:00 +0000 https://resources.comp-press.com/articles/transfer-pricing-technology-sector/ <p>The technology sector is the umbrella category that encompasses software, Software-as-a-Service (SaaS), digital platforms, and emerging artificial intelligence businesses. This article focuses on the software sub-segment, where SaaS has become the dominant business model, and treats artificial intelligence as an emerging set of issues at the end.</p> <p>For most groups in the software sub-segment, transfer pricing analysis differs from the standard playbook in three respects: most of the value lives in intangibles rather than in routine functions, value creation is typically distributed across multiple jurisdictions, and stock-based compensation is large enough relative to operating costs that its tax treatment matters in ways it does not in other sectors.</p>