How tax administrations select transfer pricing cases for audit
January 30, 2012
Sophie Ashley
The way tax administrations select transfer pricing cases for audit varies dramatically in sophistication across the world. Learning their tactics is vital for taxpayers looking to avoid the scrutiny of revenue-hungry officials.
A recent OECD report, titled Dealing Effectively with the Challenges of Transfer Pricing, studied how members of the Forum on Tax Administration (FTA), which includes developed and developing countries, select transfer pricing cases for audit.
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