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Transfer Pricing Implications in the Era of Crypto Assets

Estephanie Munar

International Transfer Pricing Journal2026https://doi.org/10.59403/2z18vc5article
ABDC C
Weight
0.50

What the paper says

Within the framework of the Fourth Industrial Revolution, one of the most disruptive digital developments shaping the international landscape has been the emergence of crypto assets. These instruments are transforming how market participants conceptualize cross-border transactions and, fundamentally, the notion of digital value. In the context of international taxation, their implications for transfer pricing cannot be overlooked. In this article, the author explores how crypto assets intersect with current transfer pricing frameworks, identifies the legal challenges they present, and offers practical guidance for multinational enterprises navigating this evolving global environment.

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https://doi.org/https://doi.org/10.59403/2z18vc5

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@article{estephanie2026,
  title        = {{Transfer Pricing Implications in the Era of Crypto Assets}},
  author       = {Estephanie Munar},
  journal      = {International Transfer Pricing Journal},
  year         = {2026},
  doi          = {https://doi.org/https://doi.org/10.59403/2z18vc5},
}

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Transfer Pricing Implications in the Era of Crypto Assets

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Evidence weight

0.50

Balanced mode · F 0.40 / M 0.15 / V 0.05 / R 0.40

F · citation impact0.50 × 0.4 = 0.20
M · momentum0.50 × 0.15 = 0.07
V · venue signal0.50 × 0.05 = 0.03
R · text relevance †0.50 × 0.4 = 0.20

† Text relevance is estimated at 0.50 on the detail page — for your query’s actual relevance score, open this paper from a search result.