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Tax & ESG - The Role of Transfer Pricing

A three-part series on tax and environmental, social, and corporate governance


How KPMG can help: Transfer pricing insights

Transfer pricing and ESG

It is expected that internal and external stakeholders will continue to focus on ESG and tax.  In a three-part transfer pricing focused series, KPMG tax leaders lay out an approach that multinational corporations (MNCs) can use to address these concerns as follows:

  • drafting a publicly available and group-wide tax policy that sets forth the MNC’s approach towards key aspects of taxation including their approach to transfer pricing
  • developing mechanisms to ensure compliance with their tax policy, including drafting a formal tax risk management policy, and
  • considering ways to proactively engage with governments on tax and transfer pricing issues

Additional articles from the series will be posted as available.

Dive into our thinking:

Transfer Pricing and ESG, Part 1: Public Tax Strategies and Tax Transparency

In this article, the first installment in a three-part series on tax and environmental, social, and corporate governance, the authors focus on the role of transfer pricing in responsible tax practices and suggest what multinational corporations should be doing to improve transparency in transfer pricing. | April 2023

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