Observed arrival · 2026-09-03
SubstanceIQ — the sourced transfer-pricing letter
A weekly letter about transfer pricing, economic substance, and valuation, written by an auditor and built around primary-source reading.
Field notes
The publication’s stated method is unusually precise: primary sources are used for assertions, while secondary commentary is limited to discovery. Its examples include narrower documentation requirements in Denmark and a Canadian consultation, alongside an analysis of software-related intangible assets. The author is identified as Jelena Mihić Munjić, a managing partner at Kreston MDM Serbia and chair of Kreston Global Europe, while the publication is explicitly presented in her personal capacity.
Observed signals
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Editorial observations of this landing page, not a rating.
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