Application of Business Intelligence Tools for the Purposes of Comparability Analysis in Transfer Pricing
The purpose of this paper is to present possibilities offered by Business Intelligence tools for the analysis of comparative data in Transfer Pricing. Polish taxpayers have been subject to new requirements regarding the preparation of transfer pricing documentation. Namely, an obligation to perform comparability analyzes was introduced, where in most cases data from financial statements of independent comparable entities are being used. At the nearly same time Polish commercial law companies were obliged to publish their financial statements in electronic form as XML files, while the Ministry of Digitization has made available the Application Programming Interface, enabling access to public data. The authors decided to use the opportunities created by open access to financial data for the needs of the research project. The result of the research is an IT tool created using Business Intelligence technology, allowing taxpayers to prepare comparability analyzes using financial data made available on the portal of National Court Register.
Authors
- Paweł Kossecki (ORCID: https://orcid.org/0000-0003-1479-8554)
- Magdalena Tecław
Publication Details
- Published
- 2024-11-13
- DOI
- https://doi.org/10.1109/informatics62280.2024.10900786
- Citations
- 1
- Primary Topic
- Economic and Technological Systems Analysis
- Type
- article
- Field-Weighted Citation Impact
- 0.73