Market leading insight for tax experts
View online issue

Transfer pricing toolkit for developing countries

printer Mail

The joint IMF, OECD, UN and World Bank Group ‘platform for collaboration on tax’ has developed a draft toolkit designed to assist developing countries with transfer pricing. The toolkit specifically addresses the ways developing countries can overcome a lack of data on ‘comparables’, the market prices for goods and services transferred between members of multinational corporations. The group is seeking comments on the toolkit by 21 February. See