New toolkit on transfer pricing

Jan 25, 2021

The Platform for Collaboration on Tax (PCT) has released the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements.

The PCT's new toolkit provides guidance on implementing transfer pricing documentation requirements for developing countries. The toolkit compiles information on transfer pricing documentation and analyses policy choices and legislative options. It includes sample legislation as well as examples and practices from over 30 countries and additional approaches to transfer pricing documentation.