Tax and transfer pricing for tax authorities

Tax authorities globally face the significant challenge of ensuring multinational corporations pay their 'fair share of tax' by complying with tax and transfer pricing regulations. Considerable resources are invested by tax authorities to safeguard against base erosion and profit shifting (BEPS) practices to 'close the tax gap' and build trust and confidence in the tax system.

Moody's offers a unique suite of capabilities to empower tax authorities with the tools and data necessary to enforce compliance, enhance transparency, and support fair taxation practices globally.

How we help
Why Moody's
News & views

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What we do

Our solution suite equips tax authorities with comprehensive data sets, advanced analytical tools, and bespoke process solutions that enhance a tax authority's ability to target, review, and administer tax and transfer pricing practices impacting their jurisdiction. By providing access to a vast repository of financial and corporate information, we facilitate the identification of discrepancies, support audit activities, and promote adherence to international tax guidelines. Specifically, we:

Enhance risk assessment capabilities

Utilize predictive analytics and data-driven insights to prioritize audit targets and identify potential non-compliance risk areas.

Streamline audit processes

Offer tools that simplify the comparison and analysis of complex financial data, reducing the time and resources required for audit activities.

Facilitate international co-operation

Provide a platform for sharing information and analytics across jurisdictions, supporting collaborative efforts to combat tax avoidance and ensure a level playing field globally.

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Interested in learning more about our offerings? Our solutions specialists are ready to help.

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How we help

01 Comprehensive data access
02 Benchmarking and comparability

01 Comprehensive data access

Comprehensive data access

Global financial data

Extensive coverage of multinational corporations, including detailed financial statements, ownership structures, and economic activities across jurisdictions.

Market and commodity insights

Real-time and historical data on market rates, commodity prices, and other relevant financial indicators.

02 Benchmarking and comparability

Benchmarking and comparability

Conduct arm's length analysis

Identify and analyze comparable transactions and entities, ensuring transactions comply with the arm's length principle.

Apply sophisticated adjustments

Utilize advanced analytical capabilities to make necessary adjustments, facilitating accurate and fair assessments.

Why Moody's

Moody's is the global market leader for Tax & Transfer Pricing data and solutions with an unrivaled customer base, including 80+ leading global tax authorities, 750+ global professional services firms, hundreds of multinationals, and the OECD.

We support numerous global tax authorities with the tools and information to effectively monitor and enforce tax and transfer pricing issues impacting their jurisdiction, promoting fairness and transparency in the global tax landscape.

Our advanced data analysis and benchmarking capabilities support better-informed decision-making and compliance efforts, ensuring that multinational corporations contribute their fair share to the public coffers.

With Moody's, tax authorities can better uphold the integrity of tax systems and protect against base erosion and profit shifting with confidence and efficiency.

News and views

Will changing international tax rules combat tax losses by countries?

Globalization and the digitization of the economy over the past 10 years have seen large amounts of corporate tax being lost by tax administrations.

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Navigating the evolving terrain of transfer pricing: The impact of pillar one, pillar two, and technology

The realm of transfer pricing is in a constant state of flux, continually adapting to changing regulations and market conditions.

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Decoding financial transactions transfer pricing: An unveiling with Uber

One of the most common transactions in a multinational company is intercompany lending, with multinationals using loans to fund group entities and move cash to where it is needed most.

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OECD public consultation document cites Orbis database

The Organization for Economic Co-operation and Development (OECD) defines the international tax and transfer pricing rules and regulations that are adopted by its member countries globally.

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Managing transfer pricing (TP) audits and preparing for documentation

The growing complexity of worldwide transfer pricing rules continues to present a three-dimensional challenge for multinational companies ("MNCs") with respect to documentation requirements, transparency initiatives and audits.

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Moody’s and OECD Pillar One – Amount B

The Organization for Economic Co-operation and Development (OECD) released a new report on Pillar One – Amount B on 19 February 2024 as part of the OECD/G20’s Base Erosion and Profit Shifting (BEPS) project.