Cooper, Joel

Transfer Pricing and Developing Economies: A Handbook for Policy Makers and Practitioner (Directions in Development)

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ISBN 13:
9781464809699
author:
Cooper, Joel
format:
Paperback
publisher:
World Bank Publications
language:
English
Publication Year:
2017
Pages:
388
Dimensions:
25.4 x 17.8 x 2 centimeters (0.7
Genre:
Business, Accounting, Taxation,
Condition:
New
Availability:
Item usually sent within 10 working days
£43.58

Description

Transfer Pricing and Developing Economies A Handbook for Policy Makers and Practitioners by Joel Cooper, Randall Fox, Jan Loeprick, and Komal Mohindra is a comprehensive guide to understanding and addressing transfer pricing practices in developing countries. As public scrutiny over multinational enterprise tax practices grows, this handbook provides valuable insights into the challenges and opportunities presented by transfer pricing in the context of sustainable development. The book offers guidance on analytical steps to identify potential exposure to inappropriate transfer pricing, as well as practical advice on designing and implementing effective transfer pricing regimes. It also explores the legislative process, administrative guidance, and country examples illustrating the application of the arm's length principle. This handbook is part of a wider effort to support countries in protecting their tax base and mobilizing domestic resources. By providing a thorough understanding of transfer pricing practices and their implications for developing economies, this handbook aims to contribute to equitable fiscal policy and sustainable development.

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