Are FinTechs Too Slow in Adapting Their Transfer Pricing Policies When Faced with Fast Growth?

The FinTech industry has expanded dramatically in the course of last years. The authors explain the main transfer pricing considerations applicable to FinTech firms from the perspective of value creation within the FinTech’s value chain. This article is based both on the information publicly available and the practical experience of the authors in the field of the transfer pricing considerations applied to FinTechs.