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PETER — TRANSFER PRICING EXPERT ASSISTANT
Regulatory Artificial Intelligence
Online
Sources0
Monitoring24/7
RAGACTIVE
v2.4
Dashboard — overview of PETER's tools & alerts
Effective CbCR rates by entity
Risk profiles by sector
Regulatory monitoring by source
PETER capabilities — roadmap (product vision)
Priority alerts
Welcome
Hi, I'm PETER — your Transfer Pricing expert assistant. I'm powered by a RAG system (Retrieval-Augmented Generation) that lets me cite my sources on every answer, for reliability and traceability.
Sourced answers Real-time
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PETER
Transfer Pricing Expert Assistant
What PETER can do
Local Files / Master Files — fast conformity analysis (OECD/ATAF)
Anomaly detection — CbCR inconsistencies vs local filings
Risk mapping — by sector and country
Report generation — assessment notices with sources
Regulatory monitoring — continuous, with custom alerts (n8n)
Zero public-exposure architecture — encrypted, audited
Source network
OECD
ATAF
BEPS
Treaty
Architecture
RAG pipeline — retrieval-augmented generationACTIVE
Document base128 indexed sources128
24/7 monitoring — continuous regulatory watchLIVE
Encryption — end-to-end secured dataAES
Automation — scanning & refresh workflowsn8n
Query Bank
Document Analysis — Local File / Master File · OECD Ch. V & ATAF
📄
Drop a Local File / Master File
PDF, DOCX or TXT — demo mode: the file is neither transmitted nor stored (100% local)
Local File checklist — OECD Ch. V §19 requirements
CbCR Anomaly Detection — cross-checking country-by-country filings vs local filings
Illustrative dataset "AFRICOM Group" (2023 CbCR filings). Anomalies are computed automatically: profit without substance, effective rate < 15%, discrepancies with local filings, high intra-group revenue.
CountryRevenue (M$)ProfitEff. rateEmployeesAssetsI.G.R.Anomalies
Detected alerts
Profit vs substance
Risk Mapping — by sector & country · ATAF / OECD
Illustrative risk profiles computed from standard criteria: sector volatility, intra-group complexity, documentation level, prior reassessment history. Click the filters to narrow down.
Continuous Regulatory Monitoring — powered by n8n workflows · 24/7
Illustrative monitoring feed: new legislation, treaty updates, ATAF/OECD news and African tax authority updates. Customize your alerts below.
Custom alerts
Report & Assessment Generation — TP risk evaluation


Report preview
Security & Monitoring — built in by design, never bolted on afterward
Security posture
🔒 Zero public-exposure architecture 🔐 Data encryption at rest & in transit (AES-256 / TLS) 🎯 Strict access controls + audit logs 📊 Clear logging & anomaly detection 🚨 Real-time alerts: legislative changes, CbCR discrepancies, substance-erosion risks
Audit log (excerpt)
Detection activity — 24h
Security events
Beneficial Ownership — identifying the ultimate beneficial owner · FATF Rec. 24 · EITI standards
Demo: illustrative ownership structure. Click "Analyze structure" for PETER to identify the ultimate beneficial owner (UBO) and flag red flags.
MNE Group LtdJurisdiction A — parent company100%
Meridian TrustJurisdiction B — discretionary trust85%
Coastal HoldingsJurisdiction C — shell company60%
SA Local ExploitationAfrican state — mining operator40%

Ownership red flags
Legal basis
FATF Recommendation 24 (transparency of legal persons) · UBO registers (EU 5th Directive) · EITI requirements on beneficial owners in extractive sectors · common threshold: holding ≥ 25%.
Informal Sector Taxation — revenue potential & policy levers
The informal sector accounts for a major share of the economy in many African countries (often 30–60% of GDP). This module estimates the revenue potential based on the informal share and the collection rate. Illustrative figures — adjust as needed.
Recommended levers
✅ Simplification (flat-rate tax, micro-tax) ✅ VAT thresholds suited to the local fabric ✅ Digitalization (e-filing, mobile money) ✅ Business registers and professional cards ✅ Territorial coverage (local units) ✅ Incentives: targeted amnesty, regularization ✅ Data: cross-checking banks / imports ✅ Progressive formalization (micro-enterprises)
International VAT — place of taxation & cross-border obligations
Educational simulator for VAT rules on electronic services and remotely sold goods. Rates shown are indicative — check national legislation.
Place-of-taxation rules
B2C electronic services: taxed in the consumer's country (registration via a "mini one-stop-shop" or local equivalent).
B2B: reverse charge by the taxable customer — the non-established supplier does not charge VAT.
Remote goods: taxed on arrival once distance-selling thresholds are exceeded.
Obligations: invoicing, periodic returns, registers of cross-border transactions.
African context
Several administrations (Nigeria, Kenya, South Africa, Morocco…) require foreign digital suppliers to register — a priority front of digital taxation (see the "Digital Taxation" pipeline project).
External AI Connection — plug in your own service (e.g. fiscalmine AI) or any compatible endpoint
Configure the endpoint and key of your existing AI assistant. PETER sends your questions and displays the response (OpenAI Chat Completion format supported). Configuration is stored locally (localStorage) — no secret is sent to our servers.


External AI response
The response will appear here after the test.
Transfer Pricing Calculators — OECD · BEPS · GloBE rules
🧮 TNMM — comparables range
🌍 GloBE — top-up tax (Pillar Two, 15%)
📉 BEPS 4 — interest limitation (30% EBITDA)
📊 CbCR threshold (BEPS 13 — €750M)
🧪 CUP — comparable price (Ch. II Part II A)
➕ Cost plus (Ch. II Part III)
🏷 Resale price (Ch. II Part III)
⚖️ Profit split (Ch. II Part III)
🎯 Arm's length — comparability factors (Ch. I)
🧠 Intangibles — DEMPE functions (Ch. VI, BEPS 8-10)
🔧 Intra-group services (Ch. VII)
OECD concepts — the 5 transfer pricing methods
Applied rule logic
TNMM: interquartile range P25–P75, compared to the tested party (OECD Ch. III). · GloBE: effective rate = tax ÷ profit; top-up tax = max(0, 15% − effective rate) × profit (simplified version, no carve-out or QDMTT) — OECD GloBE Model Rules (2021). · BEPS 4: interest deduction capped at 30% of EBITDA — OECD Action 4 (2015). · CbCR: €750M threshold — OECD Action 13 (2015).
Institutional Toolbox — what OECD · ATAF · IMF · EITI · TI actually publish
Public reference sources that PETER draws on to enrich its tools and knowledge base.
Real Cases — step-by-step detection, real numbers, zero theory
How audits work: the 6-step detection flow
Academy — learn transfer pricing · OECD / ATAF framework
Progressive modules with lesson + quiz. Your progress is saved locally. By the end: 6 modules to master transfer pricing fundamentals.
📚 Training modules
Lesson & quiz
Transfer pricing glossary
Knowledge Base — corpus indexed by PETER's RAG
Roadmap — the 52 tax tools