OECD Touts Growing Tax Support Programs for Developing Nations

The Organization for Economic Cooperation and Development touted its growing work in helping developing nations build up their tax functions, in a new report issued Monday.

Bespoke programs to support nations working on transfer pricing and base erosion and profit shifting issues supported 40 countries through bilateral programs, the report said.

Additionally, the incorporation of Amount B into the OECD Transfer Pricing Guidelines came with creation of several programs to help developing nations figure out if Amount B is right for them. Amount B is a part of the OECD-brokered global tax deal that provides a simplified transfer pricing method ...