This project revolves around the question of how OECD transfer pricing regimes gained national authority on the intersection of a global push for harmonisation and the questionable efficacy of national transfer pricing audits. This way, the project brings relevant knowledge on the emergence, authority and efficiency of the SSH-African regimes to support the development of more efficient and context-sensitive transfer pricing policies in the future. Additionally, these insights on the reproduction and contestation of global tax authority will help overcome current geopolitical imbalances in the national and global plight against base erosion and profit shifting.
Completed Project