The Platform for Collaboration on Tax (PCT), a joint initiative of the OECD, IMF, UN and World Bank, has published a new toolkit to help countries implement effective transfer pricing documentation requirements. The new toolkit will serve as a sourcebook of guidance on implementing transfer pricing documentation requirements for developing countries, providing sample legislation and examples from over 30 countries.
The Platform for Collaboration on Tax (PCT), a joint initiative of the OECD, IMF, UN and World Bank, has published a new toolkit to help countries implement effective transfer pricing documentation requirements. The new toolkit will serve as a sourcebook of guidance on implementing transfer pricing documentation requirements for developing countries, providing sample legislation and examples from over 30 countries.
