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Title
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Getting the short end of the stick : power relations and their distributive outcomes for lower-income countries in transfer pricing governance
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Author
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Abstract
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| Within the shadow of the G20-OECD Base Erosion and Profit Shifting (BEPS) Project, transfer pricing experts pack up their suitcases to go and assist developing countries in their efforts to implement a complex regime of transfer pricing auditing. At first glance, these efforts support the reduction of fiscal losses caused by “aggressive” transfer pricing practices, an important channel of corporate tax avoidance in Sub-Saharan Africa. Yet, while these efforts strengthen the audit capacity of developing countries, the rules that guide these capacity development projects reinforce the distributional imbalance of the international tax regime. This chapter sheds light on the power relations at play during the G20-OECD reform of transfer pricing guidelines to highlight how these relations shape the distributional outcomes of the international tax regime. |
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Language
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English
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Source (book)
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Taxation, international cooperation and the 2030 sustainable development agenda / Mosquera Valderrama, I.J. [edit.]; et al.
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Source (series)
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United Nations University series on regionalism ; 19
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Publication
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Cham
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Springer
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2021
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ISBN
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978-3-030-64859-6
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DOI
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10.1007/978-3-030-64857-2_1
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Volume/pages
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p. 3-27
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Full text (Publisher's DOI)
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Full text (open access)
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