TPED publications cover primarily the economics of transfer pricing relevant to emerging and developing countries, and range from responses to calls for comments by international institutions to publications in transfer pricing or academic journals.
We are happy to announce that our paper entitled “Transfer Pricing Comparables: Preferring a Close Neighbor over a Far-Away Peer?” has been accepted for publication in the Journal of International Accounting, Auditing and Taxation (forthcoming 2022)....
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.
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.
The tax challenges of the digitalisation of the economy were identified as one of the main areas of focus of the Base Erosion and Profit Shifting (BEPS) Action Plan.
In light of the high stakes and the need for a clear direction, the OECD Secretariat has developed a “Unified Approach” which is outlined in the document named “Secretariat Proposal for a Unified Approach under Pillar One”.
Prof. Matthias Petutschnig, from WU and also a member of TPED, and Stefanie Chroustovsky from WU, publish Comparability Adjustments A Literature Review (WU International Taxation Research Paper Series No. 2018-08, 1 Oct 2018).