000			03875cam a22005175i 4500
001			210969
003			US-djbf
005			20210811114006.0
006			m d
007			cr cn|||||||||
008			020129s2017 dcu o i00 0 eng
020			_a9781464809705 _c49.95 USD
020			_z9781464809699
035			_a(The World Bank)210969
040			_aDJBF _beng _cDJBF _erda
100	1		_aCooper, Joel. _925516
245	1	0	_aTransfer Pricing and Developing Economies : _bA Handbook for Policy Makers and Practitioners / _cJoel Cooper.
264		1	_aWashington, D.C. : _bThe World Bank, _c2017.
300			_a1 online resource (388 pages)
336			_atext _btxt _2rdacontent
337			_acomputer _bc _2rdamedia
338			_aonline resource _bcr _2rdacarrier
347			_adata file _2rda
490	1		_aDirections in Development; Directions in Development - Public Sector Governance
520	3		_aRecent years have seen unprecedented public scrutiny over the tax practices of Multinational Enterprise (MNE) groups. Tax policy and administration concerning international transactions, aggressive tax planning, and tax avoidance have become an issue of extensive national and international debate in developed and developing countries alike. Within this context, transfer pricing, historically a subject of limited specialist interest, has attained name recognition amongst a broader global audience that is concerned with equitable fiscal policy and sustainable development. Abusive transfer pricing practices are considered to pose major risk to the direct tax base of many countries and developing countries are particularly vulnerable because corporate tax tends to account for a larger share of their revenue. This handbook is part of the wider WBG engagement in supporting countries with Domestic Resource Mobilization (DRM) by protecting their tax base and aims to cover all relevant aspects that have to be considered when introducing or strengthening transfer pricing regimes. The handbook provides guidance on analytical steps that can be taken to understand a country's potential exposure to inappropriate transfer pricing (transfer mispricing) and outlines the main areas that require attention in the design and implementation of transfer pricing regimes. A discussion of relevant aspects of the legislative process, including the formulation of a transfer pricing policy, and the role and content of administrative guidance, is combined with the presentation of country examples on the practical application and implementation of the arm's length principle and on running an effective transfer pricing audit program. Recognizing the importance of transfer pricing regulation and administration for the business environment and investor confidence, this handbook aims to balance the general objective of protecting a country's tax base and raising additional revenue with investment climate considerations wherever appropriate.
588			_aDescription based on print version record.
650		4	_aArm'S Length Principle _925517
650		4	_aBase Erosion And Profit Shifting _925518
650		4	_aBeps _925519
650		4	_aDomestic Resource Mobiliization _925520
650		4	_aFinancing For Development _925521
650		4	_aTax Reform In Developing Countries _925522
650		4	_aTax Revenue _925523
650		4	_aTaxation Of Multinationals _925524
650		4	_aTP _925525
650		4	_aTransfer Mispricing _925526
650		4	_aTransfer Pricing _925527
650		4	_aTransfer Pricing Regulation _925528
700	1		_aCooper, Joel. _925516
700	1		_aFox, Randall. _925529
700	1		_aLoeprick, Jan. _925530
700	1		_aMohindra, Komal. _925531
776	0	8	_aPrint Version: _z9781464809699
830		0	_aWorld Bank e-Library. _925532
856	4	0	_uhttp://elibrary.worldbank.org/doi/book/10.1596/978-1-4648-0969-9
999			_c5058 _d5058