The Financing for Development Office (FfDO) of UN-DESA organized, in cooperation with the African Tax Administration Forum (ATAF), a 2-day workshop on transfer pricing with the participation of representatives from developing countries in Africa.

The workshop featured the presentation of the UN Primer on Transfer Pricing, with a view to providing participants with a general overview of basic concepts of transfer pricing. In addition to discussing the arm’s length principle and processes for analyzing transfer pricing issues, including functional and comparability analysis and transfer pricing methods, the workshop covered documentation and access to information issues, as well as special issues and industries (such as, intangibles, intra-group services, commodities and extraction industries). Moreover, the workshop featured an introduction to transfer pricing audits, risk assessment and dispute avoidance and resolution mechanisms, as well as a practical case study to enable participants to gain confidence in applying the skills acquired.