The Platform for Collaboration on Tax delivers a toolkit to help developing countries address the lack of comparables for transfer pricing analyses and better understand mineral product pricing practices
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 names A Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses to provide practical guidance to developing countries to better protect their tax bases, according to an announcement on the website of ...