viernes, 10 de febrero de 2017

Draft released of toolkit to help countries access transfer pricing comparables data

On January 24, 2017, the Platform for Collaboration on Tax (a joint initiative of the IMF, OECD, UN, and World Bank Group) published a discussion draft of a Toolkit for Addressing Difficulties in Accessing Comparables Data For Transfer Pricing. The Platform has asked for comments by February 21, 2017.

The toolkit was developed as part of the G20 Development Working Group mandate given to International Organisations under the BEPS project to help protect developing countries from base-eroding payments. In particular, the toolkit includes suggestions as to how developing countries can overcome a lack of data on comparables in a transfer pricing benchmarking study.

We welcome the initiative as a helpful tool in developing a coherent methodology to benchmarking studies around the globe, as well as providing support to build capacity in developing countries. However, some questions remain on its overall objective and ultimate impact.

Source and more info: PwC

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