OECD: Lack of comparables for transfer pricing analyses | KPMG Global
Share with your friends

OECD: Developing countries, lack of comparables for transfer pricing analyses

OECD: Lack of comparables for transfer pricing analyses

The Organisation for Economic Cooperation and Development (OECD) in late January 2017 made a request for comments concerning a “draft toolkit” designed to help developing countries address the lack of comparables for transfer pricing analyses.


Related content

The draft toolkit—a joint initiative of the IMF, OECD, UN, and World Bank—is designed to assist developing countries with transfer pricing analyses. The toolkit specifically addresses the ways developing countries can overcome a lack of data on “comparables,” or the market prices for goods and services transferred between members of multinational corporations.

KPMG’s Global Transfer Pricing Services group has prepared and submitted comments concerning the draft toolkit. Read the February 2017 report [PDF 147 KB] that contains the comments submitted by KPMG.

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal