Transfer Pricing Principle’s Reform from the Catholic Social Teaching Perspective

Krzysztof Lipka

DOI: https://doi.org/10.58324/s.500

Abstract

Transfer pricing is one of the key contemporary tax challenges. International rules are based on the Arm’s Length Principle (ALP), which assumes that it is possible to establish a market price between related entities based on analogous unrelated transactions. After one hundred years of application, this approach seems to be less and less suited to changing business conditions. An alternative is Formulary Apportionment (FA). Calls to replace the ALP with the FA are raised more and more often. The Catholic Church does not take part in the discourse on this topic, even though the issue seems too important for this to be the case. The article is an attempt to answer the question of whether the church should adopt a position on this matter and which solution is closer to the catholic social teaching.

Keywords:

transfer pricing, catholic social teaching, international taxation, tax ethics, global tax order

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Lipka, K. (2026). Transfer Pricing Principle’s Reform from the Catholic Social Teaching Perspective. Społeczeństwo, 36(1), 103–117. https://doi.org/10.58324/s.500

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