Research in Brief 85

Kenya, Uganda and Rwanda introduced transfer pricing regulations into national law in 2006, 2011 and 2020 respectively, and invested in transfer pricing audits to reduce profit shifting by multinational enterprises (MNEs). These countries used the dominant OECD transfer pricing guidelines as a template for reform – the wisdom of this approach is contested. Critical authors stress that Western states largely dominate rule-setting procedures, and that costly transfer pricing enforcement drains the scarce resources of revenue authorities. How can we reconcile the critical perspective in global debates with the roll-out of OECD-type transfer pricing regimes on the ground?


Cassandra Vet

Cassandra Vet is a PhD Candidate at the University of Antwerp with Master in Political Science and an Advanced Master in Globalisation and Development. She is interested in Illicit Financial Flows, Global Tax Governance, Transfer Pricing and SSH Africa.
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