Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
Mr. Colin Clavey, World Bank/IFC - International Tax Dialogue
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Transfer pricing rules…..<br />
• Ensure multinational enterprises pay the right amount of tax<br />
• Counter artificial cross-border profit – shifting and tax avoidance<br />
• May assist in countering capital flight<br />
• Create a predictable business landscape, which avoids double<br />
taxation or less than single taxation<br />
• Promote legitimacy of the tax system - where large and high profile<br />
taxpayers are known to avoid taxation, compliance among all<br />
taxpayers is discouraged, and the legitimacy of the tax system – and<br />
wider government institutions - is undermined
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