Transfer Pricing (TP)

The African Tax Administration Forum (ATAF) has noted since inception the urgent need to develop the capacity of member countries in the area of transfer pricing (TP). 
For ATAF member countries whose tax bases remain narrow, the opportunity to detect and audit cases that present transfer pricing is great. The technicality and difficulty of auditing a multinational firm coupled with resources and underdeveloped staff has seen a number of administrations unable to resolve cases or understand fully the impacts of transfer pricing.​




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