Algonomia's Research Program

Introduction : Analyzing MNEs' Tax Optimization via the Transfer Pricing Algorithm

The domain of transfer pricing remains one of the most intricate yet pivotal facets of international tax strategies. To navigate this complexity, we utilize the cutting-edge Transfer Pricing Algorithm. Initially, our studies are founded on mock data, aiming to emulate real-world scenarios. In the near future, on top of the already aggregated data published by the OECD, we plan to harness data recreated from the upcoming Country-by-Country Reporting (CbCR). The algorithm encompasses three core components: the transfer pricing computation, the tax engine, and the optimizer. By employing a blend of these functionalities against the backdrop of simplified tax systems across the globe, our objective is to derive profound insights into the optimal transfer pricing strategy, thus offering guidance on robust and equitable tax system designs.

Publication program (subject to changes)

The Impact of Deferred Tax Losses on Transfer Pricing Decisions: Simulated Insights

Investigating how deferred tax losses in various jurisdictions influence MNEs' transfer pricing decisions using simulated data, providing insights into crafting regulations that ensure fairness without discouraging corporate investments.

Withholding Taxes & Their Interplay with Tax Credits: Algorithmic Insights into MNE Transfer Pricing Strategies

Examining how withholding taxes and associated tax credits in different jurisdictions shape MNEs' decisions, offering guidance on balancing tax rates and credits to promote cross-border investments while ensuring fair revenue distribution.

Operational Distribution and Transfer Pricing: How MNEs' Global Footprint Dictates Tax Strategies

Exploring the influence of MNEs' geographical and operational distribution on transfer pricing decisions, shedding light on how tax structures might impact specific business models or geographies.

Combined Analysis of Transfer Pricing Methods and Tax System Features

Analyzing the interactions between transfer pricing methods and tax system features, aiming to recommend strategies that reduce tax arbitrage opportunities and ensure a level playing field.

Transfer Pricing Optimization & Margin Rates: Algorithmic Evaluation of MNEs Strategies and Implications for Tax System Design

Delving into the interplay between transfer pricing methodologies and optimal margin rates, seeking to inform the design of tax systems that capture revenue effectively without curtailing business innovation.