Scientific paper ID 2772 : 2026/1

This study aims to present the author`s optimization methodological models, universally applicable for internal and external analysis, verification, and control of transfer prices applied in transactions between related parties.

The need for optimization models arises due to the large volume and variety of transactions between related enterprises. There is a need to create significantly faster methodological approaches that facilitate and accelerate the processes characteristic of transfer pricing. This creates conditions for reducing the risk of errorious practices, both for companies and for the tax authorities. These models would also be highly useful and practical for tax planning and tax optimization purposes from the perspective of the economic interests of commercial companies that are in some way related parties and have common business objectives.