Dealing Effectively with the Challenges of Transfer Pricing
By: Organisation for Economic Co-operation and Development
Publisher: OECD Publishing
Published: 2012
Place of publication: Paris
Language: eng
Format: [electronic resource] /
Number of pages: 106
ISBN-13: 9789264169463
Subjects: Industry and Services; Taxation
Description: This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
Table of contents: title: Foreword; title: Abbreviations; title: Executive Summary; title: Preface; title: Introduction; title: Selecting the right cases; title: Getting off to a good start; title: Governance arrangements; title: Maintaining progress, tackling delay; title: Reaching a decision point; title: Resources, skills and use of specialists; title: Transfer pricing and developing countries; title: Annex A: Denmark; title: Annex B: South Africa; title: Annex C: France; title: Annex D: Transfer pricing risk identification and assessment; title: Annex E: Cloud computing.