Arcotia Hatsidimitris - International Tax Dialogue

1. INTRODUCTION – 13
Chapter 1
Introduction
This chapter discusses the importance of transfer pricing issues and the reasons why they have
tended to increase in terms of both complexity and importance. It sets out some of the administrative
challenges tax administrations have to face when managing transfer pricing programmes
and the purpose of the study that resulted in the report. It describes the work programme and the
results of the initial survey of participating tax administrations.
DEALING EFFECTIVELY WITH THE CHALLENGES OF TRANSFER PRICING © OECD 2012