Study on Transfer Pricing and Developing Countries
July 2011
The issue of transfer pricing has taken on a special significance as a central challenge to developing countries’ capacity to effectively tax multinational corporations and it has been recognized as central for domestic resource mobilisation.
The study on “transfer pricing and developing countries” commissioned by the European Commission aims at supporting developing countries in adopting and implementing transfer pricing rules in line with international standards. The study outlines the current transfer pricing situation in 4 selected countries, namely Ghana, Kenya, Guatemala and Vietnam, and makes recommendations on suitable approaches for donor support to developing countries, in line with the principles of good governance in the tax area.
The International Tax Compact supported the process by organizing and inviting to the discussion sessions of the study reports. On 24 February 2011, the inception report was presented in Brussels. At this occasion also other important initiatives as the OECD Task Force on Tax and Development, the World Bank Group, the African Tax Administration Forum and the United Nations, presented their work on the topic. The presentation of the draft report took place on 3 May 2011 and finally, on 5 July 2011, the final report was presented with the participation of representatives from Ghana, Vietnam and Honduras.
Study on transfer pricing and developing countries commissioned by
the European Commission
- Transfer pricing and developing countries (2.3 MB PDF)
- Appendix on Ghana (0.2 MB PDF)
- Appendix on Honduras (0.7 MB PDF)
- Appendix on Kenya (1 MB PDF)
- Appendix on Vietnam (0.6 MB PDF)
For more information about the European Commission’s work on Tax and Development see:
EC – EuropeAid – Taxation and Development and the
capacity4dev page about Economics, Public Finance And Budget Support.
Presentations
- Inception Report PwC (0.03 MB PDF)
- United Nations Tax Committee (0.1 MB PDF)
- OECD Task Force on Tax and Development (0.1 MB PDF)
- African Tax Administration Forum (0.04 MB PDF)
- World Bank / IFC (1 MB PDF)
Documentation
- Invitation and Agenda (0.05 MB PDF)
