Tag: transfer pricing

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How Kenya has Implemented and  Adjusted to the Changes in International  Transfer Pricing Regulations:  1920-2016

How Kenya has Implemented and Adjusted to the Changes in International Transfer Pricing Regulations: 1920-2016

ICTD Working Paper 69 Summary: A large proportion of international trade in goods and services is conducted between what are known technically as related parties. In practice, most of this trade is…
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Boîte à outils d’évaluation des risques en matière de prix de transfert pour l’industrie minière africaine

Boîte à outils d’évaluation des risques en matière de prix de transfert pour l’industrie minière africaine

En partenariat avec NRGI et le Forum sur l’administration fiscale africaine (ATAF), le Ministère federal de la Coopération économique et du Développement (BMZ), par l’intermédiaire de la Deutsche…
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Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

Toolkit for Transfer Pricing Risk Assessment in the African Mining Industry

 The African Tax Administration Forum (ATAF) and the German Federal Ministry for Economic Cooperation and Development (BMZ), through the Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ)…
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Transfer Pricing in Argentina 1932-2015
  • Thursday, 12 January 2017
  • Veronica Grondona and Andres Knobel

Transfer Pricing in Argentina 1932-2015

ICTD Working Paper 63 Summary: This document provides a review of the Argentine tax authority’s structure for dealing with transfer pricing in Argentina; a chronological review of the legislative…
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Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

Developing Country Revenue Mobilisation: A Proposal to Modify the ‘Transactional Net Margin’ Transfer Pricing Method

ICTD Working Paper 44: Summary Developing countries tend to rely more heavily than wealthier countries on corporate tax revenue from multinational companies operating in their…
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A Price-Based Royalty Tax?
  • Thursday, 15 October 2015
  • Kimberly A. Clausing and Michael C. Durst

A Price-Based Royalty Tax?

ICTD Working Paper 41: Summary This paper considers the merits of a price-based royalty, a royalty for which the rate varies with the product price, as a fiscal instrument for taxing extractive…
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Unitary Taxation: Tax Base and the Role of Accounting
  • Saturday, 12 September 2015
  • Prem Sikka and Richard Murphy

Unitary Taxation: Tax Base and the Role of Accounting

  ICTD Working Paper 34: Summary For more than twenty years there have been discussions on the issue of multinational corporations shifting profits from high- to low-tax jurisdictions, with…
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The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

The Tax Policy Outlook for Developing Countries: Reflections on International Formulary Apportionment

  ICTD Working Paper 32: Summary The author offers a retrospective analysis of his recently-completed extensive research on the technical feasibility of international formulary apportionment of…
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Beyond BEPS: A Tax Policy Agenda for Developing Countries

Beyond BEPS: A Tax Policy Agenda for Developing Countries

  ICTD Working Paper 18: Summary As the Organisation for Economic Co-operation and Development (OECD) moves to the final stages of its work on base erosion and profit shifting (BEPS), this paper…
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