Developing Capacity in BEPS and Transfer Pricing

In the globalised economy, developing countries are opening their borders to trade and investment, exposing them to the risk of tax base erosion and profit shifting (BEPS).

These countries have stated they require fully effective transfer pricing regimes in place to deal with risks arising from BEPS, which denies them essential tax revenue.

In 2011, the OECD’s Task Force on Tax and Development began a programme of support for developing countries seeking to implement or strengthen their transfer pricing rules.

The Programme has already had a significant impact in all countries of operation including the introduction of transfer pricing rules aligned with international standards, setting up of specialist units to carry out the transfer pricing work and increased revenues from transfer pricing audits.

The Programme has shown the need and opportunities to further scale up its work in 2017 and beyond including through the work to be done under the OECD’s new Inclusive Framework.

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