Tax and transfer pricing

The complexities surrounding international corporate taxation and business transfer pricing are becoming more challenging, even for the most well-versed practitioners.

Tax authorities worldwide are placing greater scrutiny on the tax practices of multinational corporations, constantly refining their approach to identifying and assessing international taxation risks.

Of particular focus are corporate transfer pricing arrangements involving the transfer of goods, services, intellectual property, and financing transactions.

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Why Moody's
Who we help
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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 and reliability of tax and transfer pricing outcomes with access to trusted third-party data, optimized analytics, and tailored solutions.

Align with the Arm’s Length Principle

We can help you establish, review and challenge arm’s length pricing of the most significant intercompany transactions using our robust transfer pricing benchmarking data and software solutions aligned to the OECD Guidelines and global best practices.

Assess transactional data for customs valuations

Leveraging a wide array of financial and other transfer pricing benchmark data, Moody’s provides customs administrators with the tools necessary to evaluate import prices and better assess risk in a challenging global landscape.

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, enriching tax authority data, insights, and decision making when it comes to evaluating and managing tax risks.

Develop tax policy

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

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How we help

01 Financial data

Financial data

Access over 190 million company financials, including over 47 million private companies with detailed financials available in IFRS, local GAAP and global standardized formats, reaching back over 20 years.

02 Intellectual property data

Intellectual property data

Gain access to detailed information on more than 158 million patents and intellectual property worldwide, as well as over 70,000 royalty rate arrangements and innovation strength indicators.

03 Ownership data

Ownership data

Over 1.9 billion ownership links provide access to extensive global ownership data, shareholding, and subsidiary information covering corporate, beneficial, and historical owners and directors.

04 M&A data

M&A data

Mergers and acquisition data including M&A, equity, initial public offering, venture-capital and private-equity activities, along with foreign direct investment profiles.

01 Financial data
02 Intellectual property data
03 Ownership data
04 M&A data

Financial data

Intellectual property data

Gain access to detailed information on more than 158 million patents and intellectual property worldwide, as well as over 70,000 royalty rate arrangements and innovation strength indicators.

Ownership data

Over 1.9 billion ownership links provide access to extensive global ownership data, shareholding, and subsidiary information covering corporate, beneficial, and historical owners and directors.

M&A data

Mergers and acquisition data including M&A, equity, initial public offering, venture-capital and private-equity activities, along with foreign direct investment profiles.

Why Moody's

Company data, such as credit and financial information, to be used as an input for arm’s length pricing, tax base erosion, and profit shifting analyses.

Credit risk assessment and interest rate benchmarking tools aligned with the latest OECD guidance.

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

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 can help you accomplish the following objectives:

Custom teams

Create operational efficiencies to keep pace with the increasing number and value of intra-group transactions.

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 and advanced analytics.

Professional services

Efficiently manage the increased level of tax and transfer pricing scrutiny leveled on clients by tax authorities, by utilizing data and advanced analytics aligned to approaches validated by the OECD and local jurisdictions.

Tax authorities

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

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.