New ‘toolkit’ addresses lack of transfer pricing comparables

The “Platform for Collaboration on Tax” – a joint initiative of the IMF, OECD, UN, and the World Bank – today published the final version of a toolkit designed to provide developing countries practical guidance on how to address the lack of comparables in transfer pricing.

The toolkit includes a focus on the pricing of transactions between related parties in the extractive industries and also addresses the information gaps on prices of minerals sold in an intermediate form (such as concentrates).

The document was released in draft form last January. It was updated to reflect comments made on the draft.


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