Cash pooling – un guide simplifié

par Cyrano | Avr 2, 2024 | Prix de transfert

Tp qube Avec la forte remontée des taux depuis 2022 et la publication du nouveau guide de l’OCDE des principes applicables en matière de prix de transfert, il nous a semblé approprié de publier ce court guide portant sur les problématiques soulevées par les cash...

Tool – Evaluate the risk for not updating a benchmark

par Cyrano | Sep 4, 2023 | Prix de transfert, TNMM/CPM

Tool – Evaluate the risk for not updating a benchmark Following our article that provides some estimates of the likelihood of being out of the range in case of a TNMM benchmark update, we are happy to release a tool that estimate this probability based on a...

AI + TP – Automatically pre-filling rejection matrices TNMM/CPM benchmarks thanks to AI – and why human expertise will still be necessary

par Cyrano | Juin 22, 2023 | Prix de transfert

Tp qube We are (very) excited to share that we’ve reached a pivotal milestone in transfer pricing economic analysis. We unveil today a groundbreaking tool that leverages the power of Artificial Intelligence to perform TNMM benchmarks with an unprecedented level of...

The Importance of Regular Updates for TNMM/CPM Benchmarks

par Cyrano | Mai 9, 2023 | Prix de transfert

Tp qube We did the math! 🤓 Regular updates are crucial for TNMM / CPM benchmarks. The OECD recommends updating database searches every three years, while updating financial data annually. As a result, updating financials for benchmarks once a year has become the...

Prêts intragroupes – un guide simplifié [MaJ 2023]

par Cyrano | Avr 2, 2023 | Prix de transfert

Tp qube Bienvenue sur cet article portant sur un enjeu crucial de prix de transfert : les prêts intragroupes. Les prêts intragroupes soulèvent d’importantes questions en matière de prix de transfert, et, dans cet article, nous explorerons les suivantes : 1....

Which countries are likely to lose the most with the new global minimum corporate tax rate?

par Cyrano | Août 24, 2021 | Prix de transfert

Tp qube This article discusses some of the likely impacts of the new global minimum corporate tax rate, and uses OECD CbCR data to identify countries that are likely to lose the most from it. Although the results are quite intuitive, they demonstrate the power of CbCR...