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AI in Transfer Pricing: What Can We Delegate and What Must We Verify?
My view is that AI should be introduced into transfer pricing (TP) processes in small, independently verifiable steps. But the real challenge is deciding where one step ends and the next begins. Why does this matter? The LogiConBench study (ICLR…
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Implementing AI in Transfer Pricing: Will It Work the Same Way as in Financial Statement Auditing?
Recent publications from PwC, EY and KPMG describe how AI can reduce routine finance work and support deeper, potentially higher-quality audits. Will AI affect transfer…
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State as a Minority Shareholder: Rethinking Transfer Pricing Profit Allocation Under Pillar 2
Against the backdrop of the newly introduced 15% global minimum corporate tax under Pillar 2, this article explores whether—and how—the contribution of individual states to…
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From Hierarchy to Harmony: The Transfer Pricing in Turquoise Organizations
From Hierarchy to Harmony: The Transfer Pricing in Turquoise Organizations A turquoise organization, by definition, moves away from the traditional hierarchical structure. It eliminates the…
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Who pays for Russia`s war in Ukraine and how to change it?
How is the war in Ukraine affecting inflation around the world? Who is actually paying for it? And how much? Why do developing countries such as China, India and Saudi Arabia, which have not yet joined the sanctions against the…
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Why has the oil & gas price control become essential for the introduction of conscious consumption? Could this stop the arms race?
Why is it important to stop Putin’s war against Ukraine by imposing economic sanctions on Russia? Because if the outcome of this war is determined…
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How to get TP ready for BEPS ?
The plan of BEPS went into the active phase; large multinational companies are in a great danger of reporting to the tax administrations, banks are…
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Transfer pricing research: Is there an alternative manual sample?
The most part of researches of the profit market range of efficiency is construction on selection of financial performance in the financial reporting, a code…
