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Transfer prices are increasingly a focus for national and international tax authorities. The regulatory requirements are developing dynamically, while tax audits are becoming ever more thorough and complex. Companies’ resources are under more and more pressure. They are facing the need to align their transfer pricing systems strategically and prioritise topics. An individually developed transfer pricing strategy is essential to minimise risks and avoid tax disputes. At the same time, opportunities are presenting themselves – more transparency in intercompany relations, the use of structured data and digitally supported processes.