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

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Is there political and administrative commitment? • Is there political buy-in? • Is there resource availability to create a team of transfer pricing specialists? • Is there resource and willingness for a group of auditors to undergo specialist training? • Is there commitment to setting up transfer pricing management and oversight processes?
Other Considerations • Are other tax measures likely to have a more immediate impact? e.g. thin capitalisation rules and what resources are needed for these measures • Is there a case for limiting the scope of transfer pricing rules, or their implementation, in the early stages? E.g. to specific sector • Is there a case for introducing transfer pricing simplification measures for less complex or smaller transactions?
Page 1 and 2: Session 2c TRANSFER PRICING LEGISLA
Page 3 and 4: Transfer pricing rules….. • Ens
Page 5: Are the basic building blocks in pl
Page 9 and 10: TP legislation - key objectives •
Page 11 and 12: How to define associated enterprise
Page 13 and 14: Effect of legislation • Taxpayers
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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