Assessing the Transfer Pricing Automation Potential: The Role of Human Capabilities

J.C. Plesner Rossing, J. A. Tigre
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Abstract

Tax departments continue to explore ways to streamline operational transfer pricing processes. Automation is, in theory, a rational choice for handling the increased burden of tightened transfer pricing regulations and compliance requirements. However, many multinationals continue to use various manual applications for handling pricing and documentation obligations. In this article, the authors address this paradox and argue that in-house human capabilities play a significant role in the potential transition towards automation that needs to be addressed when assessing the degree of automation readiness. Essentially, multinationals need to go beyond an evaluation of technical and system conditions when determining if automation tools can realistically be deployed in operational transfer pricing processes.
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评估转让定价自动化的潜力:人的能力的作用
税务部门不断探索简化转让定价操作流程的方法。从理论上讲,自动化是应对转让定价法规和合规要求收紧所带来的更大负担的合理选择。然而,许多跨国公司仍在使用各种手动应用程序来处理定价和文件义务。在本文中,作者探讨了这一矛盾现象,并认为内部人力能力在向自动化过渡的潜在过程中发挥着重要作用,在评估自动化准备程度时需要解决这一问题。从根本上说,跨国公司在确定转让定价业务流程中是否可以实际部署自动化工具时,需要超越对技术和系统条件的评估。
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