transfer pricing

Showing 1-12 of 24 Blogs

currency symbols with lines connecting them over a cityscape

July 2023|

Prescriptive approaches to taxation: Reclaiming policy space

Low-income countries with limited taxation capacity and expertise require simple and context-specific methods to combat commodity…

Journal Article

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

July 2023

Nathanael Tilahun & Abebe Gebrehiwot Yihdego

Research in Brief

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

May 2023

Cassandra Vet

Working Paper

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

April 2023

Cassandra Vet

Journal Article

It’s Time to Reform Transfer Pricing Benchmarking

Addressing the tax challenges of the digital economy: More of the same?

by Fritz Brugger

When work on the taxation of the digital economy kicked off as part of the OECD/G20…

August 2020|

Blog

Challenging the status quo: Re-examining the relevance of international tax norms for developing countries

by Joy Ndubai

The increased emphasis on the role of sustainable financing to support the realisation of the Sustainable…

Working Paper

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

Fifth ETRN seminar at the Ethiopian Civil Service University

You are cordially invited to the fifth ETRN seminar with three presentations relating to taxation in Ethiopia. The…

Working Paper

Safe Harbour Regimes in Transfer Pricing: An African Perspective

August 2019

Alexander Ezenagu

Research in Brief

Safe Harbour Regimes in Transfer Pricing: An African Perspective

August 2019

Alexander Ezenagu

Research in Brief

Problems of Transfer Pricing and Possibilities for its Simplification

November 2018

Sol Picciotto

Our Research Themes

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transfer pricing

Prescriptive approaches to taxation: Reclaiming policy space

Unsuccessful Implementation of the OECD Transfer Pricing Guidelines in Low Income Countries: The Case of Ethiopia

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

Diffusion of OECD Transfer Pricing Regulations in Eastern Africa: Agency and Compliance in Governing Profit-Shifting Behaviour

It’s Time to Reform Transfer Pricing Benchmarking

Addressing the tax challenges of the digital economy: More of the same?

Challenging the status quo: Re-examining the relevance of international tax norms for developing countries

A Simplified Method for Taxing Multinationals for Developing Countries: Building on the ‘Amount B’ Proposal to Repair the Transactional Net Margin Method

Fifth ETRN seminar at the Ethiopian Civil Service University

Safe Harbour Regimes in Transfer Pricing: An African Perspective

Safe Harbour Regimes in Transfer Pricing: An African Perspective

Problems of Transfer Pricing and Possibilities for its Simplification