- Internacional
- junio 22, 2017
Toolkit for lack of comparables for transfer pricing in developing countries
Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses
The Platform for Collaboration on Tax (PCT) – a joint initiative of the International Monetary Fund (IMF), Organisation for Economic Co-operation and Development (OECD), United Nations (UN) and World Bank Group – has published a toolkit to provide practical guidance to developing countries to better protect their tax bases.