Tech Heats Up Growing Reporting Risks: Transfer Pricing Report

Hello and welcome to the Transfer Pricing Report. I’m Caleb Harshberger, and this week we’re looking at the growing risk that reporting requirements are posing to companies as tax authorities roll out AI tools to spot inconsistencies and other red flags. Also, OECD drops new Amount B tools and reports. And the United Nations hashes out how (if?) to promote wider use of APAs.

Once upon a time, the details of a company’s transfer pricing positions were largely allowed to live the quiet life—tucked away in some filing cabinet or tax head’s desk, only required to make an appearance upon ...