Upgrading TP benchmarks using AI techniques

Transforming transfer pricing comparable company searches by the use of AI techniques Comparable company searches are at the core of most transfer pricing studies. The process to perform these studies has hardly evolved in years and is plagued by inefficiencies. As usually performed by practitioners, comparable company searches include a review of the websites of […]

The size of independent companies used in Transfer Pricing analyses depends on their country of origin

This post presents empirical evidence on differences between size distributions for independent manufacturing companies with financial data available on commercial databases across European countries. These differences seem to be primarily due to disparities in financial statement disclosure requirements. As we documented in a previous study, there exists a size premium for independent manufacturing companies in […]

TP qube awarded by the Lefebvre Sarrut Innovation Lab!

TP qube is one of the winners of the pitch contest by the Lefebvre Sarrut Innovation Lab and Le Village by CA Paris. Many thanks to the jury Editions Lefebvre Sarrut, all other startups and attendees. This was a great event! We are enthusiastic about the collaboration that we will build with Editions Lefebvre Sarrut […]

Why taking company size into account is critical for Transfer Pricing comparable company searches?

We released a new working paper on “The Importance of Size in Transfer Pricing Comparable Company Searches”. The full article can be found here: https://ssrn.com/abstract=3298727. We summarize below its main points and provide further guidance. Motivation: Size is inconsistently treated in comparable company searches Comparable company searches are at the core of the Transactional Net […]

TP qube is on!

  Today, we proudly launch TP qube, a company dedicated to build simple, automatized and robust Transfer Pricing tools, at reduced costs. This RegTech is the outcome of lengthy discussions with tax lawyers, corporates, tax authorities and academics. At a time when Artificial Intelligence is on the rise, most transfer pricing “routine” processes are outdated, […]