Leveraging Artificial Intelligence to Enhance Documentation Management and Transfer Pricing Compliance in Multinational Corporations: A Strategic Sustainability Perspective

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🔬研究者:AIによる税務コンプライアンスとサステナビリティ開示の接点を探る研究として参考になる。

🏢実務担当者:移転価格文書の効率化とCSRD対応を同時に検討する企業の実務担当者に有用。

🏛政策担当者:AIを活用した税務コンプライアンスの国際基準策定における示唆を提供する。

In the context of growing global pressure for tax transparency and digital transformation, multinational corporations face increasing challenges in managing documentation and ensuring compliance with transfer pricing regulations. This paper explores how Artificial Intelligence (AI) technologies—specifically Natural Language Processing (NLP), Robotic Process Automation (RPA), and machine learning—can enhance the efficiency, accuracy, and traceability of documentation processes related to intercompany transactions. Based on a qualitative analysis and a case study of OMEGA Group, a large European multinational, we identify critical opportunities and limitations in the implementation of AI tools for fiscal reporting and documentation management. Our findings reveal that the integration of AI-driven systems significantly reduces human error, accelerates data processing, and improves alignment with OECD and EU regulatory standards. Moreover, we highlight how strategic investment in digital compliance infrastructures contributes to broader organizational sustainability by reducing operational risk and enhancing institutional credibility. In addition, this study considers the legal and regulatory implications of using AI for fiscal documentation, emphasizing the importance of algorithmic transparency and explainability (XAI) in jurisdictions with high formalism. Furthermore, the paper addresses emerging ESG requirements, particularly the EU’s Corporate Sustainability Reporting Directive (CSRD), and how AI supports sustainability-related disclosure by reducing paper-based processes and improving traceability. We also propose the inclusion of fiscal benchmarking mechanisms into AI systems to improve proactive risk assessment and cross-border compliance harmonization. The study concludes with practical recommendations for corporate decision-makers and public authorities aiming to improve tax governance through intelligent automation. It contributes to the growing body of literature on digital sustainability and offers a timely and original perspective on the intersection of technology, fiscal compliance, and responsible international management.

• openaire https://doi.org/10.20944/preprints202506.0845.v1first seen 2026-05-05 19:08:53 · last seen 2026-05-14 22:35:41