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Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

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posted on 2024-09-05, 21:46 authored by Cassandra Vet
Kenya, Uganda and Rwanda introduced transfer pricing regulations into national law in 2006, 2011 and 2020 respectively, and invested in transfer pricing audits to reduce profit shifting by multinational enterprises (MNEs). These countries used the dominant OECD transfer pricing guidelines as a template for reform – the wisdom of this approach is contested. Critical authors stress that Western states largely dominate rule-setting procedures, and that costly transfer pricing enforcement drains the scarce resources of revenue authorities. How can we reconcile the critical perspective in global debates with the roll-out of OECD-type transfer pricing regimes on the ground?

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Institute of Development Studies

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Vet, C. (2023) Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour, ICTD Research in Brief 85, Brighton: Institute of Development Studies, DOI: 10.19088/ICTD.2023.024

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ICTD Research in Brief 85

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Institute of Development Studies 2023

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en

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Governance

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    International Centre for Tax and Development

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