Transfer pricing

Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements


Cover page of Toolkit For Addressing Difficulties in Accessing Comparables Data for Transfer Pricing Analyses - Discussion Draft

Published 19 January 2021


Download the toolkit


The Platform for Collaboration on Tax (PCT)—a joint initiative of IMF, OECD, UN and the World Bank—has released the final version of its toolkit on Transfer Pricing Documentation, which is designed to support countries in implementing effective transfer pricing documentation requirements.

The PCT's Transfer Pricing Documentation Toolkit is a sourcebook of guidance on transfer pricing documentation requirements. The toolkit compiles essential information on transfer pricing documentation and analyses policy choices and legislative options. Readers can also find sample legislation, real-life examples and practices from over 30 countries in the toolkit.

Following the launch, the transfer pricing documentation toolkit will be presented by an expert panel at a webinar in February 2021.


Launch webinar

17 February 2021
15:00-16:30 (CET) | 09:00-10:30 AM (EST)

This Zoom webinar will feature a presentation by the toolkit authors, followed by a panel discussion on how the toolkit can help countries address issues on implementing effective transfer pricing documentation requirements. Panellists will include country practitioners and expert speakers. French and Spanish simultaneous interpretation will be available.




Previous versions

Read the call for input

Download the draft toolkit


Further information



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