jueves, 13 de julio de 2017

PCT releases Toolkit for Addressing Difficulties in Accessing Comparables Data

The Platform for Collaboration on Tax (PCT) on June 22 released a toolkit to help developing countries address the lack of comparables for transfer pricing analyses and better understand mineral product pricing practices.

The toolkit was developed as part of the G20 Development Working Group mandate given to International Organizations 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.

The initiative serves 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 & more info: PwC

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