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The Resource Transfer pricing and developing economies : a handbook for policy makers and practitioners

Transfer pricing and developing economies : a handbook for policy makers and practitioners

Label
Transfer pricing and developing economies : a handbook for policy makers and practitioners
Title
Transfer pricing and developing economies : a handbook for policy makers and practitioners
Creator
Subject
Language
eng
Summary
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider World Bank Group engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate
http://library.link/vocab/creatorName
  • Cooper, J.L
  • Fox, R
  • Loeprick, J
  • Mohindra, K
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
Directions in development : Public Sector Governance
http://library.link/vocab/subjectName
  • transfer pricing
  • developing countries
Label
Transfer pricing and developing economies : a handbook for policy makers and practitioners
Instantiates
Publication
Extent
xxiv, 363 p.
Isbn
9781464809699
Isbn Type
(paper)
Label
Transfer pricing and developing economies : a handbook for policy makers and practitioners
Publication
Extent
xxiv, 363 p.
Isbn
9781464809699
Isbn Type
(paper)

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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