UN Workshop on Transfer Pricing—Administrative Aspects and Recent Developments
The Financing for Development Office (FfDO) of UN-DESA organized, in cooperation with the African Tax Administration Forum (ATAF), a 5-day UN Workshop on Transfer Pricing – Administrative Aspects and Recent Developments with the participation of representatives from developing countries in Africa.
The Workshop, drawing on the (the Manual), aimed to provide participants with additional insight on transfer pricing issues, and was intended as the third UN-ATAF joint event following the introduction presented during the (Lusaka, Zambia, 17-18 June 2015) and the comprehensive overview provided during the (Antananarivo, Madagascar, 14-17 November 2016).
The Workshop focused in particular on the administrative aspects of transfer pricing, including documentation, audits and dispute resolution; it also provided an overview of the new chapters of the updated , and an analysis of the , developed by the Platform for Collaboration on Tax (a joint initiative by the 51³Ô¹Ï, OECD, IMF and World Bank). In addition, it featured several examples and reference to developing countries practices and experiences. Finally, the workshop featured comprehensive case studies to enable participants to gain confidence in applying the skills acquired.
The Workshop was facilitated by renowned experts in the area of transfer pricing, and simultaneously translated into French. Participants were requested to actively contribute to the discussion, also drawing from their experience in transfer pricing issues.
Materials
Transfer Pricing
- Introduction /ÌýIntroduction
- Documentation /ÌýDocumentation
- Audit and Risk Assessment /ÌýAudit et évaluation des risques
- Presentation on the Comparability Toolkit /ÌýDiscussion de la Boîte à outils sur la comparabilité
- Comparability Toolkit /ÌýBoîte à outils sur la comparabilité
- Intragroup Services Transacations /ÌýServices intragroupe
- Intangibles /ÌýActifs incorporels
- Case example – Intangibles and Services /ÌýExemple – Actifs incorporels et services
- Cost Contribution Arrangements /ÌýAccords de répartition des couts
- Establishing Transfer Pricing Capability /ÌýDévelopper les capacités de prix de transfert
- Dispute Avoidance and Resolution /ÌýPrévention et résolution de différends
- Case example APA /ÌýExemple APP
- Case example MAP /ÌýExemple PAM