Does BEPS Require Multinationals to Centralise their Transfer Pricing?

By Robert Robillard - 28 October 2015

This blogpost originally appeared on

It depends.

Actually, “centralization” may not be the way to go on this one.

Although consistency will indeed require tighter coordination, this may not entail “centralization” by any stretch of the imagination.

In fact, if transfer pricing documentation is to be ever-increasingly fact driven to address the new BEPS documentation rules, “decentralization” may be in order for most of the transfer pricing documentation process…

As for automation, which is also being pushed everywhere, let’s remind ourselves of the old adage: garbage in, garbage out…

The library on BEPS and Transfer Pricing is available here.

Robert Robillard, Ph.D., CPA, CGA, Adm.A., MBA, M.Sc. Econ., M.A.P.
Senior Partner, RBRT Inc.
514-742-8086; robertrobillard “at”

The convergence of RBRT’s tax, accounting and economics expertise makes a difference. The information in this blog post is general information only. Data and information come from sources believed to be reliable but complete accuracy cannot be guaranteed. RBRT Inc. or the author are not responsible or liable for any error, omission or inaccuracy in such information. The opinions expressed in this blogpost are those of the author. Readers should seek advice and counsel from RBRT Inc. as required.