Transfer Pricing Guidelines
Source: HMRC Policy Paper 6 March 2018 Read the rest of this entry »
On 23 December 2016, the World Bank Group published a transfer pricing handbook “Transfer Pricing and Developing Economies: A Handbook for Policy Makers and Practitioners”. The abstract is reproduced below and the full handbook is here.
The Handbook, which comprises eight chapters (outlined here), does not purport to be a substitute or an alternative to the existing OECD Guidelines and UN Manual.
Rather, the Handbook draws on the practical lessons learned by the World Bank Group and other international organisations in working with governments around the globe to design and implement transfer pricing rules.
In this regard, the Handbook provides technical guidance and country examples to assist policy makers and practitioners with the design, implementation and administration of transfer pricing rules based on international practices.
Abstract follows: Read the rest of this entry »