TRANSFER PRICING

TRANSFER PRICING
ATAF has noted since inception the urgent need to develop the capacity of member countries in the area of transfer pricing. 

For ATAF member countries whose tax bases remain narrow, the opportunity to detect and audit cases that present transfer pricing is great. However auditing transfer pricing issues is extremely complex and resource intensive and therefore ATAF has, since 2016, provided technical assistance programmes on transfer pricing to many of its members. 

This has assisted African tax administrations to build their transfer pricing audits expertise and modernise their transfer pricing legislation to both counter artificial profit shifting and provide greater tax certainty. The programmes have assisted members raise transfer pricing assessment for additional tax in excess of USD1 billion and collected over USD270 million in four years,  
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