On January 24th 2017, interested parties were invited to provide comments on the discussion drafts on a Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses and the supplementary, material Addressing Information Gaps on Prices of Minerals Sold in an Intermediate Form. This document contains the comments received during the consultation period. The Platform for Collaboration on Tax is grateful to the commentators for their input and now publishes the public comments received.
Details
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Document Date
2017/05/01
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Document Type
Working Paper
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Report Number
115255
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Volume No
1
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Total Volume(s)
1
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Country
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Region
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Disclosure Date
2017/05/24
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Disclosure Status
Disclosed
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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
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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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Citation
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). Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/416681495637398223/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