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Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in Transfer Pricing and Developing Economies: A Handbook for Policy Makers and Practitioners.

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Joel Cooper , Randall Fox , Jan Loeprick , Komal Mohindra. World Bank Publications , 5 janv.

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Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise MNE groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development.

Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization DRM by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes.

Summary of Selected Countries Transfer Pricing Corporate Strategy and 1. The International Legal Framework Examples of Commercial Use of Diagnostic Ratios to Reduce the Pool of Steps in the Comparability Analysis Selected Issues in Transfer Pricing Collecting Information and Promoting Widespread. Penalties Related to Transfer Pricing Australia Schedule 25A Drafting Transfer Pricing Legislation Role of Administrative Guidance Examples of Relationships from Kenyan Revenue Authority Colombia Penalty Matrix Tax policy and administration concerning international A Handbook for Policy Makers and A Handbook for Policy Makers and Practitioners Joel Cooper , Randall Fox , Jan Loeprick , Komal Mohindra World Bank Publications , 5 janv.

A Handbook for Policy Makers and Practitioners Directions in Development;Directions in Development - Public Sector Governance.