The Platform for collaboration on tax : comments received on public discussion draft – a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

• Document Date

  2017/05/01

• Document Type

  Working Paper

• Report Number

  115255

• Volume No

  1

• Total Volume(s)

  1

• Country

  World,

• Region

  The World Region,

• Disclosure Date

  2017/05/24

• Disclosure Status

  Disclosed

• Doc Name

  The Platform for collaboration on tax : comments received on public discussion draft – a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses

• Keywords

  tax authority;tax authorities;transfer pricing;safe harbour;Tax Administration;Tax Policy and Administration;related party transactions;International Trade and Investment;natural resource governance;financial ratio;resource-rich developing country;tax base erosion;rates of return;income tax treaty;Country of Incorporation;fiscal policy objective;availability of data;paucity of data;comparable data;financing development;quoted price;practices of multinational;collection of tax;national tax service;risk to revenue;types of transactions;alternative tax policy;transfer of asset;local tax authority;illicit financial flows;purpose of evaluation;local market condition;lack of resource;open market;control transaction;public comment;marketing activity;Regional Studies;risk assessment;eligibility criterion;classification code;contractual term;business strategy;mineral export;minority shareholder;commodity transaction;fixed asset;double taxation;Fixed Assets;mining companies;mining company;risk profile;risk analysis;local function;tax official;interest deduction;international partners;mineral sales;

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• Language

  English

• Topics

  Mining Services, Manufacturing Sectors, Mining Sector, Taxation, Transfer Pricing,

• Historic SubTopics

  Macro-Fiscal Policy, Taxation & Subsidies, Economic Adjustment and Lending, Construction Industry, Mining & Extractive Industry (Non-Energy), Common Carriers Industry, Food & Beverage Industry, General Manufacturing, Pulp & Paper Industry, Plastics & Rubber Industry, Public Sector Economics, Business Cycles and Stabilization Policies, Public Finance Decentralization and Poverty Reduction,

• Unit Owning

  Office of the Regional Vice Pres (EAPVP)

• Version Type

  Final

• See Less

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