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The platform for collaboration on tax : Discussion draft : a toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses (English)

This draft toolkit developed by the Platform for Collaboration on Tax – a joint initiative of the IMF, OECD, UN and World Bank Group – is designed to assist developing countries in navigating an important area of international tax policy: transfer pricing. The toolkit specifically addresses the ways developing countries can overcome a lack of data on “comparables,” or the market prices for goods and services transferred between members of multinational...
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The platform for collaboration on tax : 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/649861485263000566

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