Work

Optimizing Transfer Pricing in India: Leveraging AI, Blockchain, and Best Practices for Efficient Dispute Resolution and Compliance Reduction

Year: 2025

Type: article

Abstract: This white paper explores the potential for artificial intelligence (AI) and blockchain technologies to optimize transfer pricing (TP) practices in India. With rising compliance costs and prolonged dispute resolution times, there is a growing need for technological innovations to streamline processes. By examining the current challenges and proposing a strategic integration of AI and blockchain, this paper aims to reduce compliance burdens, expedite dispute resolution, and enhance India’s competitiveness in the global tax landscape. The analysis is grounded in recent data, including the impact of 2023 amendments and low technology adoption rates, with a roadmap for implementation by 2029.

Source: International Journal of Research and Innovation in Applied Science

DOI: 10.51584/ijrias.2025.100900027

Author: Mamta Bhawanishanker Khandelwal

Institution: G H Raisoni University

Language: English

Topic: Corporate Taxation and Avoidance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

SDGs: Industry, innovation and infrastructure, Peace, justice, and strong institutions

Open Access status: bronze

OpenAlex ID: W4415088149