With the current economic downturn that is rippling through the world's economies, transfer pricing should now be 'front of mind' for multinational enterprises (MNEs). Economic downturns not only provide a raft of challenges for both MNEs and their advisers, they also present opportunities that may otherwise be untenable during periods of growth and prosperity. Transfer pricing planning during a downturnTransfer pricing planning during a downturn is an article from the October 2008 issue of the Tax Watch brief.