Jak na prevodni ceny v nejiste dobe

How to drive transfer pricing in uncertain times?

The 2024 EY International Tax and Transfer Pricing Survey finds businesses need a robust transfer pricing policy to manage new risks.

Respondents are concerned about the volatility of the effective tax rate in relation to the Pillar II. These concerns are further compounded by inflation, changes in supply chains and ESG, which put additional pressure on traditional operations.

82% of respondents believe that tax rate stability will have a significant impact on their global transfer pricing setup over the next three years.

At the same time, respondents recognise that increasing certainty in transfer pricing will require a change of mindset and strategy while utilizing new technologies and complex data.

Collaboration between transfer pricing specialists and C-level management on business decisions will be an important factor to ensure certainty from the outset of projects/changes.

What value the Advance Pricing Agreements will represent for taxpayers, what will be the impact of technology and its utilization or what areas are perceived to be most controversial from a transfer pricing perspective and other useful information can be found HERE.

If you have any questions, please contact the author of this article or the EY advisory team you are working with.

Author:

Marek Šlingr