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Transfer Pricing – Administrative Aspects and Recent Developments

UN Photo/Cia Pak

Working in close collaboration with the African Tax Administration Forum, UN-DESA organized a five-day workshop on transfer pricing entitled “Administrative Aspects and Recent Developments” in Eculwini, Swaziland, from 4 – 8 December 2017. The workshop, the first of its kind in the kingdom, was robustly attended by various experts in the field and representatives from developing countries on the African continent.

Drawing on the United Nations Practical Manual on Transfer Pricing for Developing Countries, the workshop aimed to provide participants with unique insights on the transfer pricing issues that they face every day on their road to development. The workshop paid particular attention to the administrative aspects of transfer pricing, including documentation, audits, and dispute resolution. It  provided a thorough review of the newly published chapters in the UN Practical Manual on Transfer Pricing for Developing Countries, as well as an in-depth analysis of the Toolkit for Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses, a joint initiative created by the United Nations, the Organisation for Economic Co-operation and Development (OECD), the International Monetary Fund (IMF), and the World Bank and developed by the Platform for Collaboration on Tax. The workshop also covered comprehensive case studies with several practical, real world examples of developing countries best practices and illustrative experiences that ultimately build participants’ capacity and confidence in implementing the skills that they have acquired in impactful ways once they return to their various fields of work and within their respective member states.