NERA Managing Director Yves Hervé and Associate Director Philip de Homont have published the first article, “Post-BEPS Challenges and Transfer Pricing Solution Requirements in Central Management Functions,” in their series on transfer pricing developments for International Tax Review. The series focuses on transfer pricing technical challenges and solutions brought about by the changing regulatory and economic landscapes for global multinational entities. This introductory article focuses on intra-group transfer pricing treatment in top management functions of multinational companies. With C-suite leaders moving from roles in corporate governance toward major economic drivers for their companies, their compensation will shift as well. The authors warn companies that tax authorities will likely challenge changing compensation structures while reminding that success-based remuneration is already well-established in third-party and center-led scenarios.