OECD: Developing countries, lack of comparables for transfer pricing analyses

OECD: Lack of comparables for transfer pricing analyses

The Organisation for Economic Cooperation and Development (OECD) in late January 2017 made a request for comments concerning a “draft toolkit” designed to help developing countries address the lack of comparables for transfer pricing analyses.

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The draft toolkit—a joint initiative of the IMF, OECD, UN, and World Bank—is designed to assist developing countries with transfer pricing analyses. The toolkit specifically addresses the ways developing countries can overcome a lack of data on “comparables,” or the market prices for goods and services transferred between members of multinational corporations.

KPMG’s Global Transfer Pricing Services group has prepared and submitted comments concerning the draft toolkit. Read the February 2017 report [PDF 147 KB] that contains the comments submitted by KPMG.

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