Dealing Effectively with the Challenges of Transfer Pricing
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Dealing Effectively with the Challenges of Transfer Pricing

This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical experiences of a number of FTA member countries and some non-member countries. The report discusses ways in which the management of transfer pricing programmes can be optimised, so that transfer pricing audits and enquiries are conducted efficiently and in a timely manner, for the benefit of MNEs and tax administrations alike. It is concerned with the practical steps tax administrations need to take to correctly identify transfer pricing cases that merit audit or enquiry and then to progress those cases to as early a conclusion as possible. 
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Publication Date :
19 Jan 2012
DOI :
10.1787/9789264169463-en
 
Chapter
 

Getting off to a good start You do not have access to this content

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Author(s):
OECD
Pages :
31–36
DOI :
10.1787/9789264169463-7-en

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This chapter is concerned with the initial stages of a transfer pricing audit or enquiry. It looks at the fact finding process and the part that early dialogue between the tax administration and the taxpayer can play and how best to frame requests for relevant business records.