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)...
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 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...
This document consolidates the comments received during the first public consultation of this practical toolkit designed to support the successful implementation by developing countries of effective transfer...
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...
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...
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...
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...
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...
The report provides an update of the work of the PCT during 2018-19. The PCT previously reported on its progress in 2017. Going forward, the PCT plans to provide updates on an annual basis to its governing...
This paper reviews recent international initiatives and domestic policy developments aimed at helping countries to protect their tax base against erosion by individuals and companies that allocate assets...
Colombia has a strong macroeconomic and fiscal policy framework that served it well when faced with a large income oil shock over the mid-2014-2015 period. In order to maintain fiscal sustainability in...
The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...
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The aim of this report and toolkit is to provide analysis of and options for the tax treatment of OITs. To these ends, it addresses several questions: (i) What considerations arise in deciding whether...