This analysis demonstrates the positive impact of transfer pricing on financial performance in related entities, suggesting regulatory improvements.
Key Points
Transfer pricing significantly enhances the financial and tax position of related entities operating in multiple tax jurisdictions.
A regression model utilizing data from the 2023 Register of Financial Statements reveals a strong relationship between transfer pricing and financial performance.
The study indicates that optimized resource allocation through effective transfer pricing can lead to a lower tax burden for related entities.
The findings advocate for aligning the national regulatory framework with international transfer pricing guidelines.