The PCT released the final version of the Practical Toolkit to Support the Successful Implementation by Developing Countries of Effective Transfer Pricing Documentation Requirements. The PCT’s new toolkit serves as a sourcebook of guidance on implementing TP documentation requirements for developing countries.
The PCT has developed a user-friendly online version of the draft Tax Treaty Negotiations Toolkit. The web-based version allows for easy access to the toolkit and will be regularly updated with new tools and be improved following feedback from users and experienced negotiators.
This year’s Tax Sunday Conference took stock of the experience of developing countries in the 5 years since the G20/OECD reached agreement on the 2015 Base Erosion and Profit Shifting (BEPS) package. The Conference was held virtually on October 18, 2020, and brought together tax experts and country authorities.
The PCT Secretariat presented on the PCT Toolkit, “Options for Low Income Countries’ Effective and Efficient Use of Tax Incentives for Investment”, in a webinar organized by the Addis Tax Initiative (ATI) on Tax Incentives on September 17th 2020.
The Platform for Collaboration on Tax (PCT) is seeking feedback from the public on a draft toolkit designed to help developing countries build capacity in tax treaty negotiations.
Partner Organizations
Development Partners
The Platform for Collaboration on Tax is also supported by the governments of