Dear All
I need your help
I need a tool to detect if the firms use Transfer pricing in financial statements?
With kinds regards.
This is a phenomenon that occurs particularly in organizationally separate corporate divisions or in corporations that combine a wide variety of companies. It takes place in the cost and performance calculations of the individual business areas and thus remains largely hidden from publication. The process is at best known to the tax authorities and is usually subject to tax secrecy. Therefore, there will hardly be any simple tools for determining these transfer prices!
TP is a pricing methodology used to transact between two entities operating under common controls. The only visibility in the financial statements is the interco balance. Even if there is interco balance in the SFP, TP might not exist if it is below the threshold. The easiest way to detect is through tax authority.
https://www.nber.org/conferences/criw-conference-challenges-globalization-measurement-national-accounts-spring-2018
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