Transfer pricing reporting in outsourcing conditions: organizational and behavioral aspects

Abstract

The urgency of conducting research in the field of outsourcing services for the formation of reporting on transfer pricing at the enterprise has been determined. The structure of the transfer pricing reporting package has been determined. The directions of outsourcing of services for the formation of reporting on transfer pricing have been disclosed. The notion of pure outsourcing and co-sourcing of transfer pricing reporting services in the context of their full and partial implementation has been grounded. The peculiarities of interaction between internal specialists in enterprise taxation and external tax consultants during the operational and strategic exchange of knowledge in the outsourcing of services for the formation of transfer pricing reporting have been analyzed. The necessity of minimizing the opportunistic behavior of internal tax specialists when obtaining outsourcing services has been grounded. The main advantages and disadvantages of outsourcing services for the formation of reporting on transfer pricing of the enterprise have been analyzed. The main reasons for large enterprises to turn to outsource services in terms of reporting on transfer pricing have been disclosed.

Keywords

• transfer pricing
• tax reporting
• outsourcing
• multinational companies
• organization of accounting