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Transfer pricing and developing economies - a handbook for policy makers and practitioners (Paperback)
Loot Price: R1,469
Discovery Miles 14 690
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Transfer pricing and developing economies - a handbook for policy makers and practitioners (Paperback)
Series: Directions in development
Expected to ship within 10 - 15 working days
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Total price: R1,489
Discovery Miles: 14 890
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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. The
handbook provides guidance on analytical steps that can be taken to
understand a country's potential exposure to inappropriate transfer
pricing (transfer mispricing) and outlines the main areas that
require attention in the design and implementation of transfer
pricing regimes. A discussion of relevant aspects of the
legislative process, including the formulation of a transfer
pricing policy, and the role and content of administrative
guidance, is combined with the presentation of country examples on
the practical application and implementation of the arm's length
principle and on running an effective transfer pricing audit
program. Recognising the importance of transfer pricing regulation
and administration for the business environment and investor
confidence, this handbook aims to balance the general objective of
protecting a country's tax base and raising additional revenue with
investment climate considerations wherever appropriate.
General
Imprint: |
World Bank Publications
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Country of origin: |
United States |
Series: |
Directions in development |
Release date: |
July 2017 |
Authors: |
World Bank
• Joel. Cooper
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Dimensions: |
260 x 256 x 22mm (L x W x T) |
Format: |
Paperback
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Pages: |
45 |
ISBN-13: |
978-1-4648-0969-9 |
Categories: |
Books >
Business & Economics >
Economics >
General
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LSN: |
1-4648-0969-0 |
Barcode: |
9781464809699 |
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