New research project: "Assessing and evaluating the impact of digitalization on transfer picing"

Prof. Dr. Andreas Oestreicher, Prof. Dr. Jan Muntermann and Prof. Dr. Robert Schwager have received a research project grant from the German Federal Ministry of Finance for their project proposal on "Assessing and evaluating the impact of digitalization on transfer picing".


The purpose of the project is the digitization's impact on the profit differentiation of cross-border multinational companies. The scientists involved are investigating if aspects like increasing interconnectedness, the use of data and the development of new business models lead to the standardisation of profit differentiation mehtods across multinational enterprises.
To this end, the effects of digitization on the business models of the German export industry will be analyzed, applicable guidelines for the operationalization of the goal of taxation at the place of value creation will be worked out and how these places of added value will be changed by digitization.

The project is conducted in cooperation with PricewaterhouseCoopers GmbH Wirtschaftsprüfungsgesellschaft (Frankfurt am Main) and PwC Strategy& (Germany) GmbH (Düsseldorf).