The use of information technology for international transfer pricing in multinational enterprises |
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| Institution: | 1. TU Dortmund University, Faculty of Business and Economics, Germany;2. The University of Tampa, Sykes College of Business, Department of Accounting, United States;1. College of Business Administration, University of Seoul, Seoulsiripdaero 163, Dongdaemun-gu, Seoul 02504, South Korea;2. Shidler College of Business, University of Hawaii at Manoa, 2404 Maile Way, Honolulu, HI 96822, United States;3. School of Management, Clark University, 950 Main Street, Worcester, MA 01610, United States;1. School of Accounting, Nanjing Audit University, China;2. School of Accounting, Zhongnan University of Finance and law, China;3. School of Accounting, Zhongnan University of Finance and law School of Management & West Yunnan University of Applied Sciences, Dali, China;1. Strategic Security Sciences, Argonne National Laboratory, Ames, IA 50010, United States;2. Ivy College of Business, Iowa State University, Ames, IA 50010, United States;3. Strategic Security Sciences, Argonne National Laboratory, Argonne, IL 60439, United States;1. School of Management, Clark University, Worcester, MA, 01610, United States;2. School of Accounting, Southwestern University of Finance and Economics, Sichuan, 611130, PR China;3. Anisfield School of Business, Ramapo College of New Jersey, Mahwah, NJ, 07430, United States;4. Rutgers Business School, Rutgers, the State University of New Jersey, Newark, NJ, 07102, United States |
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| Abstract: | This paper studies the degree to which multinational enterprises (MNEs) use information technology for managing international transfer pricing (ITP). Based on 21 interviews conducted with in-house accounting and tax professionals in MNEs, we observed limited use of information technology for ITP management. However, some degree of ITP automation was observed in workflow management to produce transfer pricing documentation. The limited degree of automation observed was driven by both system- and individual-level barriers. Overall, we found that management accountants and information technology experts dominate the enterprise resource planning system design agenda, and the tax departments’ ITP tax compliance objective plays a relatively limited role. This reduces the ability for ITP automation partly because the data segmentation that is prioritized for management reporting does not support the tax departments’ needs for legal-entity data segmentation to document tax compliance. |
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| Keywords: | Information technology ERP systems Tax risk management Transfer pricing Multinational enterprises Intra-organizational power Functional hierarchies |
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