February 22, 2021
On Wednesday, February 17, 2021, The Platform for Collaboration on Tax (PCT) held a webinar to launch its fourth toolkit, Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Regimes. The new PCT toolkit released on January 19, 2021, discusses the documentation recommended under the BEPS Action Item 13 Report and additional measures that tax administrations use to require taxpayers to document all stages of their transfer pricing analysis. This news piece summarizes the workshop discussions.