ORGANISATION OF THE TRANSFER PRICING TRANSACTIONS ASSESSMENT PROCESS AT MNE GROUP
DOI:
https://doi.org/10.32782/2786-8273/2025-8-11Keywords:
controlled transactions, multinational enterprise group, transfer pricing, assessment, transfer pricing methodsAbstract
Introduction. In view of the risks of noncompliance of controlled transactions with the arm's length principle, as well as the impact of external factors that may arise in the market in each jurisdiction in which a MNE group operates during the reporting period, an important task is to develop an effective system for assessing transfer pricing transactions - from the stage of the transaction to the moment of reporting. Purpose. To analyse the existing approaches to the application of transfer pricing methods in the accounting system of the MNE group and to make proposals for improving the organization of the valuation process, which should take into account a single and consistent policy of the group of companies, as well as to provide a critical analysis of the factors influencing the pricing during the reporting period. Methods. The study uses the method of comparing the relationship between domestic tax legislation and international recommendations on transfer pricing control; synthesis and logical generalisation are used to draw conclusions on how to improve the organization of the process of assessing transfer pricing transactions at the level of MNEs. Results. The article proposes a model for organizing the process of evaluating transactions for transfer pricing purposes in MNEs, which includes a phased evaluation: the initial evaluation phase, which is carried out at the time of the intragroup transaction, and the subsequent evaluation phase, which is carried out during the preparation of the transfer pricing report. The data obtained are then compared and, in the event of discrepancies, adjustments are made or the relevant factors are explained. Conclusion. In summary, the proposed process of organizing the assessment of transactions for transfer pricing purposes allows taking into account the conditions in which independent companies operate and establishing the compliance of the terms of transactions with the arm's length principle. This process also contributes to the strategic management of the transfer pricing policy between the members of a group of companies, taking into account foreign economic factors that may affect pricing.
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