The Financing for Development Office (FfDO) of UN-DESA organized, in cooperation with the African Tax Administration Forum (ATAF), a 4-day UN Workshop on Transfer Pricing – Comparability and Transfer Pricing Methods with the participation of representatives from developing countries in Africa.

The Workshop, drawing on the United Nations Practical Manual on Transfer Pricing for Developing Countries (the Manual), aimed to provide participants with additional insight on transfer pricing issues, following the introduction presented during the UN Primer on Transfer Pricing (Lusaka, Zambia, 17-18 June 2015).

The Workshop provided an introduction to transfer pricing principles and methodologies and dealt with the main practical issues faced by developing countries in applying them. In particular, it covered an introduction to the business and legal environment, and then discussed the arm’s length principle and methodologies for analyzing transfer pricing issues, including functional and comparability analysis and transfer pricing methods. In addition, it featured several examples and reference to developing countries practices and experiences. Finally, comprehensive case studies were discussed during the workshop, to enable participants to gain confidence in applying the skills acquired.

The Workshop was facilitated by renowned experts in the area of transfer pricing and also extensively drew from the experience and contribution of representatives from developing countries who are involved in transfer pricing issues.