Primer on Transfer Pricing: Norms, Standards, Misuse for Tax Avoidance, and Impacts on Developing Countries
Transfer Pricing is an integral part of MNCs' operation, however transfer pricing can also be abused by MNCs for the purpose of undesirable activities like tax avoidance or evasion. In such context, this primer tries to answer briefly some of the basic questions, like what is transfer pricing and how does it work, what are the government policies on transfer pricing, and what are the weakness of such policies, especially from the perspective of developing countries.
