Toolkit on Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses (joint OECD-IOTA event)

This workshop is a blended learning course, which combines a preliminary online training with a face-to-face event. It will focus on how developing economies can overcome the difficulties in accessing information on “comparables”, i.e. data on transactions between independent parties. The toolkit "Addressing Difficulties in Accessing Comparable Data for Transfer Pricing Analyses" specifically addresses the ways developing economies can overcome a lack of data needed to implement transfer pricing rules. This data is needed to determine whether the transfer prices between associated enterprises are at "arm's length", i.e. accord with those which would be expected between independent parties. Since the pricing of transactions between related parties in the extractive industries is an issue of particular relevance to many developing countries, the toolkit also addresses the information gaps on prices of minerals sold in an intermediate form. During the event, a range of practical examples and case studies will be provided to illustrate the toolkit, including in commodities and minerals given their importance to many developing countries. The aim of the event is also to show a number of common approaches to adjusting imperfect comparables, together with several country practices.

OECD Global Relations has kindly invited 13 IOTA members (Albania, Armenia, Azerbaijan, Belarus, Bosnia and Herzegovina, Republic of Srpska (BiH), Georgia, Kazakhstan, Moldova, Montenegro, Republic of North Macedonia, Serbia, and Ukraine) to this event.