Tp qube
Knowledge center
Bienvenue dans notre Knowledge Center, où nous partageons les dernières informations et conseils de nos experts à l’intersection de l’IA, des prix de transfert, et d’autres thèmes de fiscalité internationale.
Cash pooling – un guide simplifié
Cet article présente les principaux principes prix de transfert en rapport avec les systèmes de cash pool (aussi appelés “centrales de trésorerie”).
Tool – Evaluate the risk for not updating a benchmark
This small form gathers information to have an estimate of the risk of being out of the range in the absence of update of the financials of comparable companies used in the TNMM.
AI + TP – Automatically pre-filling rejection matrices TNMM/CPM benchmarks thanks to AI – and why human expertise will still be necessary
We unveil today a groundbreaking tool that leverages the power of Artificial Intelligence to perform TNMM benchmarks with an unprecedented level of efficiency and precision.
The Importance of Regular Updates for TNMM/CPM Benchmarks
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.
![Prêts intragroupes – un guide simplifié [MaJ 2023]](https://tpqube.com/wp-content/uploads/2023/08/euribor_2012_2023-400x250.png)
Prêts intragroupes – un guide simplifié [MaJ 2023]
Cet article présente succinctement les principales questions liées à la mise en place de prêts intragroupes, ainsi que des bonnes pratiques afin de rester en conformité avec les principes applicables en matière de prix de transfert.
Which countries are likely to lose the most with the new global minimum corporate tax rate?
This article is the first part of our simplified guide on transfer pricing comparable company searches, with a focus on European searches. This guide aims at presenting the key features of comparable company searches to tax and finance professionals exposed to transfer pricing issues. This first article details why one would need a comparable company search, while the second one will tackle how to perform them.
Guide simplifié des recherches de comparables prix de transfert – 2ème partie
Ce guide décrit les tenants et les aboutissants de la réalisation d’une recherche d’entreprises comparables en Europe. Il s’adresse en priorité aux membres de directions juridiques ou financières exposés à des problématiques prix de transfert.
Guide simplifié des recherches de comparables prix de transfert – 1ère partie
Cet article est la première partie de notre guide simplifié des recherches de comparables prix de transfert, avec un focus sur les recherches européennes. Ce guide décrit de manière simplifiée les tenants et les aboutissants de la réalisation d’une recherche d’entreprises comparables en Europe. Il s’adresse en priorité aux membres de directions juridiques ou financières exposés à des problématiques prix de transfert. Ce premier article décrit pourquoi réaliser une recherche de comparables, le deuxième expliquera comment réaliser ces recherches.
Transfer pricing in the times of COVID-19: do’s and don’ts for adjusting comparable company searches
This article emphasizes the need to update transfer prices to reflect new market conditions following the COVID-19 crisis, and in particular when relying on the TNMM/CPM method.
La nécessaire adaptation des politiques de fiscalité internationale des entreprises à la crise du Covid-19
Cet article aborde en détail 8 thèmes portant sur l’impact de la crise du Covid-19 sur les politiques prix de transfert des multinationales.
Proposed Framework for Foreign Comparables Selection and Adjustment – A collaboration with TPED
This article presents a research paper wrote with TPED detailing a framework for selecting and adjusting foreign comparable companies.
Response to OECD call for comments on “Secretariat Proposal for a Unified Approach under Pillar One”
Our response in collaboration with TPED aims at assisting the Secretariat in determining the research question that should be framed and answered, for the purpose of the design and determination of Amount B.
Upgrading TP benchmarks using AI techniques
TP qube has developed a wide range of tools to assist transfer pricing analysts. Our promise is that the use of artificial intelligence techniques can considerably ease the pain of performing comparable company searches and render them faster, more affordable and of higher quality.
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 across European countries.
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!
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”.
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.