Problems of Transfer Pricing and Possibilities for Simplification - Research in Brief
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This ICTD Research in Brief is a two-page summary of ICTD Working paper 81 by Olav Lundstøl. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time. The international system for taxation of the profits of multinational enterprises (MNEs) is deeply dysfunctional. The recent attempts at reform have only patched up the system, and alternative approaches should be considered (Picciotto 2017). In the meantime, developing countries sorely need practical guidance, especially on the methods for allocation of profits.These are known as transfer pricing rules.
CitationPicciotto, S (2018) Problems of Transfer Pricing and Possibilities for Simplification, ICTD Research in Brief 27, Brighton: IDS
Is part of seriesICTD Research in Brief;27
Rights holder© Institute of Development Studies, 2018
Bill and Melinda Gates Foundation