Potential impact of digitization on transfer pricing
Keywords:
digitalization, transfer pricing, comparability analysis, exchange of informationAbstract
The benefits of digitization today are an immanent part of the correlation between taxpayers and tax administrators in the field of taxation. Their aim is not only to “walk with the times,” to interconnect and exchange information essentially globally, to eliminate and simplify the administrative burden on taxpayers, but also to help combat the detection of tax evasion. This article reflects ways in which computer programs can pro futuro assist financial management in assessing fair pricing within multinational enterprises in the transfer pricing area.
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