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Towards the Digital Transformation of Tax - Inductive Development of a Functional Reference Model for International Transfer Pricing

Alexander Beuther; Peter Fettke
In: 11th Annual Pre-ICIS 2019 Workshop on Accounting Information Systems (SIGASYS). International Conference on Information Systems (ICIS-2019), December 14, München, Germany, 2019.


Reference models offer attractive benefits for the accounting and tax departments, which experiences a demand-pull for new automation, and a technological push through emerging technologies. In a new research approach, we deductively create a domain-specific top-level function structure and inductively fill it with existing software functions. The resulting function tree contains all technically supported function in the demand-driven frame. At the current research state, we have created the top-level structure in the domain of transfer pricing, expanded the interface "transfer pricing" and have added software functionalities. The result is a function tree, which is a pre-work for product and innovation design, which supports IT and domain experts with the knowledge to develop new ideas. The current research state does not contain a tax accounting expert review, yet, which is the content of future research.