How AI is Revolutionising the Benchmarking Study and Reshaping the Future of Transfer Pricing Transfer Pricing and the Digital Economy: A New Frontier In the ever-evolving global economy, transfer pricing has long stood at the intersection of international taxation, corporate compliance, and fair value creation. Defined as the pricing of goods, services, and intangibles between related entities within a multinational enterprise (MNE), it plays a crucial role in ensuring that income is taxed where economic value is actually created. Since its conceptual roots in the 1930s — introduced to address early tax base erosion and the rise of multinational corporations … Continue reading Transfer Pricing in the AI Era: Why It Matters More Than Ever