Tax and transfer pricing

International corporate tax and transfer pricing complexities are intensifying. Tax authorities worldwide are sharpening their focus on the transfer pricing outcomes of multinational corporations' intercompany transactions for goods, services, intellectual property, and financing. This heightened scrutiny creates challenges for tax authorities, multinational enterprises, and professional services firms alike.

Moody's can help you navigate this evolving and increasingly complex landscape with confidence using robust data, optimized analytics, and tailored solutions powered by the latest technology. Discover how to align with global compliance standards, assess and navigate risks effectively, and make better decisions in an increasingly complicated, interconnected tax world.

Who we help
How we help
Why Moody's
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What we do

Whether you're employed by a tax authority, customs team, professional services firm, or multinational enterprise, Moody's can help you increase the quality, reliability, and efficiency of tax and transfer pricing outcomes with access to trusted third-party data, optimized analytics, and tailored solutions powered by the latest technology, including AI.

Align with the Arm's Length Principle

Moody's is uniquely positioned to help you quickly establish, review, and challenge arm's length pricing of a wide range of the most significant intercompany transactions using our robust transfer pricing benchmarking data and AI-enabled software solutions aligned to the OECD Guidelines and global best practices.

Assess and manage complex tax risks

By tailoring our market-leading data and tax risk solutions, we support tax authorities globally in increasing the visibility of taxpayer behaviors and enriching tax authority data, insights, and decision-making when evaluating and managing tax risks.

Develop tax policies

Our tax-focused data, insights, and solutions help tax administrations better assess the potential impact and shape the development of tax policies aligned with their strategic and regulatory objectives.

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Who we help

With increasing rigor from tax authorities and a changing tax landscape, the importance of effectively managing tax and transfer pricing risks has never been greater. Embracing quality third-party data and analytics powered by modern technology can help you accomplish the following objectives:

Multinationals

Increase operational efficiencies and confidence in pricing and risk mitigation decisions by creating a robust transfer pricing risk management process founded on quality, fit-for-purpose data, dedicated transfer pricing-specific software, and advanced analytics.

Tax authorities

Improve the capacity to detect and question potential tax risks, conduct investigations and audits, validate policies, and evaluate compliance threats by enhancing the data and analytics methods utilized within your Tax Authority.

How we help

01 GenAI-enabled efficiency

GenAI-enabled efficiency

Harness the power of GenAI-enabled functionality to revolutionize your approach to tax and transfer pricing. Our innovative technology enables faster, more efficient company benchmarking and credit risk assessments, streamlining your workflow and enhancing productivity.

02 Financial data

Financial data

Access detailed financials for over 190 million companies worldwide, including in-depth information on more than 49 million private firms. This wealth of data, available in IFRS, local GAAP, and globally standardized formats, equips you to conduct tax risk assessments and precise transfer pricing analyses in depth and with confidence.

03 Intellectual property data

Intellectual property data

Navigate the complexities of Intellectual Property (IP) tax risks and valuation with our comprehensive database covering over 168 million patents and more than 70,000 royalty rate arrangements. This critical information ensures your IP transactions are assessed and priced accurately, reflecting true market value and aligning with global standards.

04 Ownership data

Ownership data

Understand the constantly moving intricacies of global corporate relationships with access to over 2 billion ownership links. Additionally, we provide access to extensive global ownership data, shareholding, and subsidiary information covering corporate, beneficial, and historical owners and directors to support your better understanding of the nuances of intra-group relationships.

05 M&A data

M&A data

Mergers and acquisition data includes M&A, equity, initial public offering, venture capital, private equity activities, and foreign direct investment profiles. The changing dynamics of mergers, acquisitions, and corporate restructurings bring unique tax and transfer pricing challenges. Our extensive M&A data, covering equity deals, IPOs, venture capital, and private equity activities, equips you to better navigate the ever-changing corporate environment.

06 Credit risk analysis

Credit risk analysis

Enhance your ability to accurately assess credit and credit risk analysis. By combining market data and financial statement analysis, we offer predictive insights into credit risks and default probabilities, credit assessment aligned to the OECD Guidelines, and the ability to price financial transactions to enable you to better assess this increasingly important area of tax risk.

Why Moody's

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

We provide access to an unrivaled array of information, including company data, credit, ownership, and financial information used to support arm's length pricing, tax base erosion, and profit shifting assessment.

Further, we have developed state-of-the-art credit risk assessment and interest rate benchmarking tools aligned with the latest OECD guidance.

Information is delivered directly through our web-based platforms or your existing platforms via our proprietary connectors, partner APIs, and/or data feeds.

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.