Documents et rapports

Revisión de Jurisprudencia en Matreria de Precios de Transferencia : Estudio Comparativo de Sentencias del Período 2012 - 2018 (espagnol)

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 Platform for Collaboration on Tax : Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (anglais)

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...

Transfer Pricing E-learning Course : For Tax Practitioners in Developing Countries (anglais)

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...

Montenegro - EUROPE AND CENTRAL ASIA- P149743- Revenue Administration Reform Project - Procurement Plan (anglais)

Montenegro - EUROPE AND CENTRAL ASIA- P149743- Revenue Administration Reform Project - Procurement Plan (anglais)

The Platform for Collaboration on Tax : Comments Received on Public Discussion Draft – Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements (anglais)

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...

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

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...

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

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...

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

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...

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

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...

Montenegro - EUROPE AND CENTRAL ASIA- P149743- Revenue Administration Reform Project - Procurement Plan (anglais)

International Tax Reform, Digitalization, and Developing Economies (anglais)

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...

Transfer Pricing Reform : Policy Note (anglais)

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...

Platform for Collaboration on Tax : PCT Progress Report 2018-2019 (anglais)

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...

Montenegro - EUROPE AND CENTRAL ASIA- P149743- Revenue Administration Reform Project - Procurement Plan (anglais)

Low Tax Jurisdictions and Preferential Regimes : Policy Gaps in Developing Economies (anglais)

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 - Fiscal Consolidation PA (anglais)

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 Taxation of Offshore Indirect Transfers (Vol. 2 of 3) : platform responses to first set of public comments (anglais)

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...

L'Imposition des Transferts Indirects Operes a l'Etranger : Une Boite a Outils - Deuxieme Version du Projet (français)

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The Taxation of Offshore Indirect Transfers (Vol. 2 of 3) : platform responses to first set of public comments (espagnol)

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...