An integrative action research study to standardizing the local transfer pricing documentation preparation for ABCDE Group

Date of Publication

11-2019

Document Type

Insider Action Research

Degree Name

Master of Business Administration

Subject Categories

Business Administration, Management, and Operations

College

Ramon V. Del Rosario College of Business

Department/Unit

Management and Organization

Thesis Adviser

Raymund B. Habaradas

Defense Panel Chair

Benito L. Teehankee

Defense Panel Member

Rachel A. Quero
Angelique C. Blasa

Abstract/Summary

Abstract The purpose of this research is to standardize the local transfer pricing documentation

(Local File) of ABCDE Group which may reduce the compliance costs while it aims in enhancing the local compliance worldwide. Guided by the Transfer Pricing-related frameworks, this action research will address the technical aspect and best practices in efficiently managing the local transfer pricing compliance, specifically the local transfer pricing documentation preparation. First cycle covers the preparation of a Local File template which is a standard template that will serve as the guide to the regions and countries in complying with local transfer pricing documentation rules and regulations. Also, it presents the System Thinking that visually shows the issues, causes, and other contributing factors. It serves as a guide to better understand how things are being interrelated within the system. On the other hand, the second cycle covers the risk assessment process which would help the transfer pricing team to better understand the needs of its stakeholders – the regions and countries. As a result, a new strategic approach towards the preparation of local transfer pricing documentation has been established and continually implemented. The centralization of Local File preparation resulted in an outstanding allocation of the team’s scarce resources, including the time and effort, and stronger collaborative efforts between the regions and the Corporate towards a common goal.

Abstract Format

html

Language

English

Format

Electronic

Accession Number

CDTG008076

Keywords

Transfer pricing—Documentation

Embargo Period

7-11-2023

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