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Tax authorities back country-by-country reporting to prevent transfer pricing abuse

September 27, 2012

Salman Shaheen TPW



Four tax authorities spoke of the benefits of country-by-country reporting (CBCR) and greater transparency at International Tax Review’s Global Transfer Pricing Forum in Paris this week, but they said it would not be sufficient to prevent transfer pricing abuse on its own.

Developing countries have more to lose than anyone else when it comes to transfer pricing abuse. Nishana Gosai, transfer pricing manager at the South African Revenue Service’s (SARS) Large Business Centre, spoke strongly in favour of CBCR reporting to help tackle the problem.

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