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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 New

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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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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