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Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (English)

This toolkit is intended to provide an analysis of policy options and a “source book” of guidance and examples to assist low capacity countries in implementing efficient and effective transfer pricing documentation regimes. Key points from these sources are reproduced, for ease of reference. This first part of the Toolkit provides information on the background, context and objectives of transfer pricing documentation regimes. Part II then discusses a number of general policy options and legislative approaches relevant to all types of documentation requirements. Part III focuses more specifically at each kind of documentation in turn, and examines the specific policy choices that are relevant to each, as well as providing a number of examples of country practices. This format inevitably involves some repetition, however a reader interested in implementing a particular type of documentation requirement can find all of the relevant information in a single section. The final part sets out a number of conclusions.

Details

  • Document Date

    2019/09/27

  • Document Type

    Report

  • Report Number

    142121

  • Volume No

    1

  • Total Volume(s)

    1

  • Country

    World,

  • Region

    The World Region,

  • Disclosure Date

    2019/09/27

  • Disclosure Status

    Disclosed

  • Doc Name

    Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements

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Citation

Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (English). Platform for Collaboration on Tax Washington, D.C. : World Bank Group. http://documents.worldbank.org/curated/en/505481569449944639/Practical-Toolkit-to-Support-the-Successful-Implementation-by-Developing-Countries-of-Effective-Transfer-Pricing-Documentation-Requirements