Digital transfer pricing electrónico a big bang technology disruption that turns your data into ta-da! Sunny Bilaney and Hannu-Tapani Leppänen
By: Bilaney, Sunny Kishore
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Contributor(s): Leppänen, Hannu-Tapani.
Material type: 
ArticleSubject(s): PRECIOS DE TRANSFERENCIA | AUTOMATIZACION | TECNOLOGÍA DE LA INFORMACIÓN
In:
International Transfer Pricing Journal v. 29, n. 2, 2022, p. 93-100Summary: The traditional approach to transfer pricing is not entirely data driven. “Without data, you’re just another person with an opinion,” said the American engineer W. Edwards Deming, and this quote also applies to transfer pricing. However, this notion is getting upended by digital transfer pricing, which has data at its nucleus and a slew of technology tools to undertake data-driven analysis. In this article, the authors discuss the traditional approach to documentation and its challenges. Then they familiarize the readers with a transformational way of doing transfer pricing, i.e. digital transfer pricing, and how it works, what its benefits are and how it compares with the traditional approach. The analysis lays the groundwork for explaining why digital transfer pricing could be a big bang technology disruption.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2022/2-9 (Browse shelf) | Available | ITPJ/2022/2-9 |
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| ITPJ/2022/2-6 Profit shifting and comparability | ITPJ/2022/2-7 Performance guarantee | ITPJ/2022/2-8 Transfer pricing and financial transactions | ITPJ/2022/2-9 Digital transfer pricing | ITPJ/2022/3 International Transfer Pricing Journal | ITPJ/2022/3-1 Fiat State aid coming to a positive end? | ITPJ/2022/3-10 Malta’s draft transfer pricing regulation and proposed trajectory |
Resumen.
The traditional approach to transfer pricing is not entirely data driven. “Without data, you’re just another person with an opinion,” said the American engineer W. Edwards Deming, and this quote also applies to transfer pricing. However, this notion is getting upended by digital transfer pricing, which has data at its nucleus and a slew of technology tools to undertake data-driven analysis. In this article, the authors discuss the traditional approach to documentation and its challenges. Then they familiarize the readers with a transformational way of doing transfer pricing, i.e. digital transfer pricing, and how it works, what its benefits are and how it compares with the traditional approach. The analysis lays the groundwork for explaining why digital transfer pricing could be a big bang technology disruption.
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