ROUND TABLE: Is the OECD up against competition?
September 13, 2011
Sophie Ashley - TPW
When it comes to transfer pricing, the world traditionally turns to the OECD and its Transfer Pricing Guidelines. But, as more countries attempt to implement transfer pricing guidelines and legislation, the demand for simplification, especially from developing countries, increases.
The OECD is predominantly made up of developed, wealthy, western nations. So, developing countries in South America, Africa and Asia have turned elsewhere for support in implementing transfer pricing legislation.
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