fbpx

Brief

ICTD Research in Brief 27

Problems of Transfer Pricing and Possibilities for Simplification

Published on 9 November 2018

This ICTD Research in Brief is a two-page summary of ICTD Working paper 86 by Sol Picciotto. This series is aimed at policy makers, tax administrators, fellow researchers and anyone else who is big on interest and short on time.

The international system for taxation of the profits of multinational enterprises (MNEs) is deeply dysfunctional. The recent attempts at reform have only patched up the system, and alternative approaches should be considered (Picciotto 2017). In the meantime, developing countries sorely need practical guidance, especially on the methods for allocation of profits. These are known as transfer pricing rules.

Cite this publication

Picciotto, S (2018) Problems of Transfer Pricing and Possibilities for Simplification, ICTD Research in Brief 27, Brighton: IDS

Citation copied

Authors

Image of Sol Picciotto
Sol Picciotto

ICTD Senior Fellow

Publication details

published by
ICTD and IDS
language
English and French

Share

About this publication

Related content