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Transfer pricing and developing countries

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  • PriceWaterhouseCoopers

Abstract

The main purpose of this report is to provide an overview on the possibilities for adopting and implementing TP legislation in developing countries and to identify possible ways to support developing countries in this respect.

Suggested Citation

  • PriceWaterhouseCoopers, 2011. "Transfer pricing and developing countries," Taxation Studies 0038, Directorate General Taxation and Customs Union, European Commission.
    • Handle: RePEc:tax:taxstu:0038
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    File URL: https://ec.europa.eu/taxation_customs/sites/taxation/files/resources/documents/common/publications/studies/transfer_pricing_dev_countries.pdf
    File Function: final version, 2011
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    References listed on IDEAS

    as
    1. Howell H Zee & Vito Tanzi, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 27, International Monetary Fund.
    2. Mr. Vito Tanzi & Mr. Howell H Zee, 2001. "Tax Policy for Developing Countries," IMF Economic Issues 2001/001, International Monetary Fund.
    3. Tanzi, Vito & Zee, Howell H., 2000. "Tax Policy for Emerging Markets: Developing Countries," National Tax Journal, National Tax Association;National Tax Journal, vol. 53(2), pages 299-322, June.
    Full references (including those not matched with items on IDEAS)

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    Cited by:

    1. Reto Foellmi & Christian Hepenstrick & Zweimüller Josef, 2018. "International Arbitrage and the Extensive Margin of Trade between Rich and Poor Countries," The Review of Economic Studies, Review of Economic Studies Ltd, vol. 85(1), pages 475-510.
    2. Alessandria, George & Choi, Horag, 2021. "The dynamics of the U.S. trade balance and real exchange rate: The J curve and trade costs?," Journal of International Economics, Elsevier, vol. 132(C).
    3. Feijoo, Claudio & Gómez-Barroso, José-Luis & Aguado, Juan-Miguel & Ramos, Sergio, 2012. "Mobile gaming: Industry challenges and policy implications," Telecommunications Policy, Elsevier, vol. 36(3), pages 212-221.
    4. Carolyn Lesorogol & Gina Chowa & David Ansong, 2013. "The Roles of Livestock Inheritance and Formal Education in Intergenerational Wealth Transmission among Pastoralists in Samburu District, Kenya," Journal of Developing Societies, , vol. 29(2), pages 213-232, June.
    5. Nisbett, Nicholas & Wach, Elise & Haddad, Lawrence & El Arifeen, Shams, 2015. "What drives and constrains effective leadership in tackling child undernutrition? Findings from Bangladesh, Ethiopia, India and Kenya," Food Policy, Elsevier, vol. 53(C), pages 33-45.
    6. Agarwal, Samanvaya & Kamath, Saipriya & Subramanian, Krishnamurthy & Tantri, Prasanna, 2022. "Board conduct in banks," Journal of Banking & Finance, Elsevier, vol. 138(C).
    7. Lee, N.C. & Leal, V.M.S., 2014. "A review of energy planning practices of members of the Economic Community of West African States," Renewable and Sustainable Energy Reviews, Elsevier, vol. 31(C), pages 202-220.

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    More about this item

    Keywords

    European Union; taxation; transfer pricing; developing countries;
    All these keywords.

    JEL classification:

    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies

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