This is the fourth toolkit published by the Platform for Collaboration on Tax, a joint initiative of the IMF, OECD, the UN, and the World Bank Group. This document serves as a sourcebook of guidance on implementing transfer pricing documentation requirements for developing countries. The toolkit compiles essential information on transfer pricing documentation and analyzes policy choices and legislative options. Readers can find sample legislation...
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INFORMATION
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2019/11/01
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Rapport
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166698
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1
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1
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2021/12/08
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Disclosed
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Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements
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transfer pricing
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