The OECD on March 11 released a paper on the availability of transfer pricing comparability data for developing countries. The paper was prepared in response to a request by the G8 at its Lough Erne summit, “to find ways to address the concerns expressed by developing countries on the quality and availability of the information on comparable transactions that is needed to administer transfer pricing effectively.”
The paper, prepared by the OECD Secretariat in conjunction with the Task Force on Tax and Development, sets out four possible approaches to addressing concerns over the lack of data on comparables.
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