Transfer Pricing a Top UN Concern but Nations Split Over Fixes

Countries at the United Nations are looking at sweeping changes to transfer pricing rules as they design a tax treaty acceptable to developing economies. But easing access to transfer pricing information could emerge as a more realistic outcome.

One proposal gaining attention is to have the UN run its own database of transfer pricing information that developing countries could access. The South Centre, a group that works closely with those countries at the UN, said it supports that idea even though it would prefer deeper change.

The proposal recognizes that transfer pricing is deeply embedded in the global tax system, ...