TRANSFER PRICING: CONCEPTS, EVOLUTION, METHODS, EXISTING GUIDELINES AND ITS EFFECTS IN DEVELOPING COUNTRIES.
- Cihan University, College of Financial and Administration, Sulaiymani, Kurdistan Region, Iraq.
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Transfer pricing is high on the agenda because globalization has lifted the level of cross-border trade between related entities to new heights. It is estimated that, worldwide, about 2/3 of all business transactions take place within a group. In the absence of Transfer Pricing legislation, both tax administrations and MNEs have only limited guidance they can refer to when determining transfer pricing in related-party transactions. However, we find that developing countries encounter particular problems when dealing with transfer pricing. Local tax administrations are often inexperienced with regard to transfer pricing and lack basic understanding in the field. The paper indicates that, despite strong affinity to the OECD standards, the scope of existing transfer pricing legislation or draft transfer pricing legislation is in part significantly broader as regards the definition of related parties than is outlined in the OECD Guidelines. From a transfer pricing policy perspective
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[Ali Abdulridha Jabbar. (2017); TRANSFER PRICING: CONCEPTS, EVOLUTION, METHODS, EXISTING GUIDELINES AND ITS EFFECTS IN DEVELOPING COUNTRIES. Int. J. of Adv. Res. 5 (Feb). 2003-2008] (ISSN 2320-5407). www.journalijar.com
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