09.03.2014 Views

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

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

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Other Considerations<br />

• Are other tax measures likely to have a more<br />

immediate impact? e.g. thin capitalisation<br />

rules and what resources are needed for these<br />

measures<br />

• Is there a case for limiting the scope of<br />

transfer pricing rules, or their<br />

implementation, in the early stages? E.g. to<br />

specific sector<br />

• Is there a case for introducing transfer<br />

pricing simplification measures for less<br />

complex or smaller transactions?

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