Tax Technology in the Field of Financial Transactions Transfer Pricing

The publication of Chapter X of the OECD Guidelines increased the focus of tax authorities on intercompany financial transactions as part of tax audits. This article explores the challenges multinational enterprises face when conducting the transfer pricing analysis of intercompany loans. Additionally, it presents how technology can support in the preparation of robust financial transaction transfer pricing analyses and respective documentation. This article presents a technology solution for financial transactions transfer pricing, which provides for cost savings, increased efficiencies, improved consistency and freeing up resources for more high-value adding tasks.