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Problems of Transfer Pricing and Possibilities for Simplification - Research in Brief

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  • Picciotto, Sol

Abstract

This ICTD Research in Brief is a two-page summary of ICTD Working paper 86 by Sol Picciotto. 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.

Suggested Citation

  • Picciotto, Sol, 2018. "Problems of Transfer Pricing and Possibilities for Simplification - Research in Brief," Working Papers 14118, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:14118
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    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/14118
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    Cited by:

    1. Rasmus Corlin Christensen & Leonard Seabrooke & Duncan Wigan, 2022. "Professional action in global wealth chains," Regulation & Governance, John Wiley & Sons, vol. 16(3), pages 705-721, July.
    2. Favourate Y. Mpofu & Eukeria Wealth, 2022. "The Arm’s Length Principle: A Panacea or Problem to Regulating Transfer Pricing Transactions by MNEs in Developing Countries," Eurasian Journal of Business and Management, Eurasian Publications, vol. 10(2), pages 137-152.

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    Keywords

    Governance;

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