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The Resource Transfer pricing and developing economies : a handbook for policy makers and practitioners, Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra

Transfer pricing and developing economies : a handbook for policy makers and practitioners, Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra

Label
Transfer pricing and developing economies : a handbook for policy makers and practitioners
Title
Transfer pricing and developing economies
Title remainder
a handbook for policy makers and practitioners
Statement of responsibility
Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra
Creator
Contributor
Author
Subject
Genre
Language
eng
Summary
Recent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate. --
Member of
Assigning source
Provided by publisher
Cataloging source
YDX
http://library.link/vocab/creatorName
Cooper, Joel
Index
no index present
Literary form
non fiction
Nature of contents
bibliography
http://library.link/vocab/relatedWorkOrContributorName
  • Fox, Randall
  • Loeprick, Jan
  • Mohindra, Komal
Series statement
Directions in development. Public sector governance
http://library.link/vocab/subjectName
Transfer pricing
Label
Transfer pricing and developing economies : a handbook for policy makers and practitioners, Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra
Instantiates
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
ocn959276417
Dimensions
26 cm
Extent
xxiv, 363 pages
Isbn
9781464809699
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations
System control number
(OCoLC)959276417
Label
Transfer pricing and developing economies : a handbook for policy makers and practitioners, Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra
Publication
Copyright
Bibliography note
Includes bibliographical references
Carrier category
volume
Carrier category code
  • nc
Carrier MARC source
rdacarrier
Content category
text
Content type code
  • txt
Content type MARC source
rdacontent
Control code
ocn959276417
Dimensions
26 cm
Extent
xxiv, 363 pages
Isbn
9781464809699
Media category
unmediated
Media MARC source
rdamedia
Media type code
  • n
Other physical details
illustrations
System control number
(OCoLC)959276417

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