Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue

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Aims of the legislation..

Country A

Country B – Low tax

Trading Co

Management

Fees

Management Co

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Aims of the legislation.. Country A Country B – Low tax Trading Co Management Fees Management Co

Effect of legislation • Taxpayers required to report an arm’s length measure of profit • Where they do not: - tax administration can make an adjustment to taxable profit. Adjustments are normally one-way only – to increase taxable profit

Page 1 and 2: Session 2c TRANSFER PRICING LEGISLA
Page 3 and 4: Transfer pricing rules….. • Ens
Page 5 and 6: Are the basic building blocks in pl
Page 7 and 8: Other Considerations • Are other
Page 9 and 10: TP legislation - key objectives •
Page 11: How to define associated enterprise
Page 15 and 16: Primary v Secondary legislation Les
Page 17 and 18: Simplification measures • Exempti

Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue

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