This report addresses the practical administration of transfer pricing programmes by tax administrations.

The book pays attention to the tax treatment of transfer pricing in a single perspective of analysis since the most important principles (the arm’s length -AL

The Mutual Review of Development Effectiveness is an exercise in mutual accountability undertaken jointly by the UNECA and the OECD following a request of NEPAD

The taxation of extractive industries exploiting oil, gas, or minerals is usually treated as a sovereign, national policy and administration issue. This book of

This publication identifies the main areas of weakness and potential areas for action to combat money-laundering, tax evasion, foreign bribery, and to identify,