Ednaldo Silva, founder of RoyaltyStat, also a member of TPED, has recently published an article about safe harbors in retail that can be applied to any industry, provided that the source data reflect the specific industry of interest.
In the framework of a Program for good Governance, Burkina Faso had identified a need for capacity building for its tax administration as regards the identification and treatment of multinational companies’ abuses.
The project aims at conducting rigorous research concerning the use of transfer pricing “safe harbors”, and to test the potential practical and conceptual limits of such instruments considering the arm’s length principle.
TPED General Assembly (members only), in Vienna - in advance of the Global Transfer Pricing Conference organized by the Institute on Tax’s Transfer Pricing Center of WU - Vienna University of Economics and Business. 2019 activities and financials of the Association were presented, as well...
TPED is pleased to announce the publication of a Research Paper covering an economically sound and beneficial framework for selecting and adjusting foreign comparables, especially relevant in emerging and developing countries lacking comparables.