Tax and development case studies

Nov 16, 2020

The OECD is publishing a series of tax and development case studies in selected countries which demonstrate how governments in developing countries are addressing tax avoidance and evasion, assisted by the tools and capacity building services. The case studies cover different regions, income groups and topics - from tax base erosion and profit shifting (BEPS) and tax transparency to the Tax Inspectors Without Borders initiative. Read about the first case study below.

The first case study in the series is focused on building capacity to prevent profit shifting by large companies in Zambia - from forming a transfer pricing unit to success in a landmark Supreme Court victory. Building transfer pricing audit capacity in Zambia has enabled authorities to collect millions in additional tax revenues. The Zambian Revenue Authority is now able to confidently tackle transfer pricing cases, and effectively curb profit shifting by large companies. Read the full case study here.