Handbook - Developing Partnerships with Non-OECD Economies - Section 2.4

2. EVALUATION AND IMPACT

2.4 Feedback from the Line Managers of Participants

China’s Yangzhou Tax Institute conducted a survey of line managers of participants who have attended OECD transfer pricing events at least six months earlier on the impact they have observed at the work place.  The results of this survey were presented to the Advisory Group at the meeting in Ottawa.  Overall, the results showed that line managers were highly satisfied with the outcomes of OECD events, with over 84% noting that the content of the transfer pricing event was relevant to their real work.   
Of the managers who responded, 87% noted that employees’ knowledge in transfer pricing methods and the working process improved significantly as a result of the OECD events.  These line managers also noted improvements in their employees’ ability to detect and analyse cases, and that the employees become more confident in applying the transfer pricing methods and comparability analyses after participation in OECD events. 
Some managers reported that their employees have tried to use the new transfer pricing methods (such as TNMM and profit split methods) that they learned from OECD events.  New transfer pricing methods were introduced in 28 offices as a result of the transfer pricing events. 
The learning that occurred at the event was cascaded to other officers who did not attend the event.  Coaching and cascading were reported in over 84% of the offices that participated in the OECD events.  Approximately 87% of the offices also reported improvements in transfer pricing work with most of the employees who participated in OECD events still playing an important role in the transfer pricing work.