The globalisation of the world's economies and the internationalisation of companies are contributing to the development of new accounting and tax paradigms, which require a particular approach by regulators and multinationals. Increasing tax pressure on multinationals has led to the development of tax minimisation mechanisms through transfer pricing, a niche that has developed mainly due to the lack of tax regulation, i.e. clear tax and accounting policies for pricing transactions between related parties. The aim of this research is to develop a financial-accounting model for transfer pricing based on standardised accounting policies. The research methodology is oriented on the analysis of tax and accounting policies of 163 countries, which are affiliated to different economic and political groups. The results of the research are translated into the design of an econometric model of transfer pricing based on economic and financial information. The results of the research indicate that the method of transfer pricing depends on the economic strength of the affiliated entities that are based in the analysed state, and the dynamics of fiscal health is directly proportional to the overall development of economic security and the economic growth rate of the group. At the same time, it is observed that standardization is a method of optimising the calculation of transfer pricing if the distribution of the tax health index in dynamics at the level of the sample applying standardization is homogeneous. The proposed model helps to ensure that transfer pricing practices are consistent and transparent and that they comply with relevant laws and regulations. The limitations of the research are that the specific details of the model depend on the company's industry, its size and the nature of its operations.