En octobre 2021, un accord international historique à deux piliers a été conclu entre 137 pays du Cadre inclusif OCDE/G20 sur le BEPS afin de relever le double défi de la mondialisation et de la numérisation...
El presente informe se centra en la revisión de la jurisprudencia relativa a los precios de transferencia, un estudio comparativo de las decisiones judiciales en materia de precios de transferencia (2012-18)...
This report focuses on the FY20 project cards in terms of Global tax program. It covers the following topics: Tax Policy Assessment Framework (TPAF); Tax DIAMOND; Toolkits and Research on International...
This report focuses on the review of transfer pricing case law, a comparative study of court decisions on transfer pricing (2012-2018). It covers the following topics: case analysis; main takeaways; list...
The international framework for the taxation of multinational enterprises (MNEs) is under severe pressure. This article discusses the sources of this pressure and initiatives at the global level to maintain...
This module introduces the World Bank Transfer Pricing E-Learning Course and describes what is meant by the terms ‘transfer pricing’ and the ‘arm’s length principle.’ It describes the main features of...
The relevance of transfer pricing to developing countries, together with the challenges faced by low-capacity or inexperienced tax administrations, has been high on the regional and global tax agenda in...
This document introduces the Toolkit on Tax Treaty Negotiation (Toolkit), which has been prepared in the framework of the Platform for Collaboration on Tax (PCT) by the IMF, the OECD, the UN and the WBG...
Digital platforms are transforming social, business, and economic norms, changing the way we interact, consume, and do business. Digital technologies present many opportunities and benefits for society...
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
The Pandora Papers highlight a worldwide lack of transparency of information on who owns and controls what and where. Unfortunately, trusts and complex corporate structures are still an effective way to...
While significant progress has been made in international tax cooperation, the interests of developing economies require greater priority and attention. This paper considers policy options that are currently...
The World Bank Group (WBG) has been supporting countries on their efforts to strengthen their international tax framework since 2011. Areas covered include: transfer pricing, tax treaty policy, exchange...
This paper investigates the costs and benefits of concluding double tax treaties with investment hubs. Based on a sample of 41 African economies from 1985–2015, the results suggest that signing treaties...
Can digital technologies transform Malaysia the way microelectronics revolutionized the country fifty years ago? In 2016, Malaysia became the first country in the world to establish a Digital Free Trade...