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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 pricing similarly, or will its impact differ? Transfer pricing differs because it spans decision and review points before and long after the transaction (T): At each stage, more information becomes… →
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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 multinational profits could be more transparently reflected in transfer pricing outcomes. It proposes a conceptual shift: viewing the state not merely as a tax authority, but as a form of… →
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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 typical layers of management, fixed job roles, and rigid staffing arrangements. Decentralization, transparency, and customer-centricity have become so deeply ingrained in everyday business that they can be seen everywhere—from coffee… →
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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 of a type of activity NACE Rev.2 of the company and its activity on the Internet. [1] Does this approach give real market range or only a part of it? →
Oleksii Sorokin Blog 