PCT Toolkit - The Taxation of Offshore Indirect Transfers
The Taxation of Offshore Indirect Transfers - A Toolkit

This toolkit provides an analysis of and options for the tax treatment of Offshore Indirect Transfers (OITs).

REVISED PUBLIC toolkit on comparability and mineral pricing
Toolkit for addressing difficulties in accessing comparables data for transfer pricing analyses

This toolkit attempts to address some of the challenges associated with difficulties in accessing comparables data.

Tax Incentives Background paper PUBLIC
Tools for the assessment of tax incentives for investment

This background paper describes five different tools that can be used for the assessment of tax incentives by governments in low income countries.