The Role of Transfer Pricing in the Taxation of Digital Services: a Comparative Analysis of North American Policies

EasyChair Preprint 15738

Abstract

In the digital economy, transfer pricing has become a critical issue in taxation, particularly for digital services that often operate across multiple jurisdictions. This paper provides a comparative analysis of transfer pricing policies in North America, focusing on how the United States, Canada, and Mexico address the challenges posed by digital services. The analysis highlights the differences and similarities in regulatory approaches, the implications for multinational enterprises (MNEs), and the potential impact on tax revenues. The paper concludes with recommendations for policy harmonization and future research directions.

Keyphrases: American, North, Policies

@booklet{EasyChair:15738,
  author    = {Mujtaba Saeed},
  title     = {The Role of Transfer Pricing in the Taxation of Digital Services: a Comparative Analysis of North American Policies},
  howpublished = {EasyChair Preprint 15738},
  year      = {EasyChair, 2025}}