Pleased to help @stephrosemart and Boubacar Bocoum @WorldBank launch their Guide to Transfer Pricing in Mining in Africa @ChathamHouse https://openknowledge.worldbank.org/handle/10986/26036 …pic.twitter.com/OTEaKq8g76
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Two other resources: the Toolkit by
@ali_readhead@ATAFtax@giz_gmbh which focuses on the risk assessment stage with step by step practical guidance https://www.ataftax.org/en/products-services/technical-assistance/transfer-pricing-tp …pic.twitter.com/4ERFfeQNFS
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And the new UN Handbook on extractive industries taxation which goes beyond TP and looks at fiscal design https://www.google.co.uk/url?sa=t&source=web&rct=j&url=http://www.un.org/esa/ffd/wp-content/uploads/2018/05/Extractives-Handbook_2017.pdf&ved=2ahUKEwj9hPaUusPbAhVrBMAKHSXpDdwQFjAAegQICRAB&usg=AOvVaw1c9TDZveD4HWFnUoLijpI7 …pic.twitter.com/FSt4msbTiN
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A lot of good guidance. Lots of technical assistance efforts eg by
@ATAFtax@TIWB_News@OECDtax@DFID_UK@USAID. But it takes 10 years to get really good a transfer price auditing. And tax is political.Show this thread -
The amounts of revenue at stake are significant, but not as much as popularly imagined https://www.cgdev.org/blog/how-big-transfer-pricing-prize-development … So important that political expectations are aligned with practice
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