Jornadas sobre Fiscalidad y Desarrollo OCDE 2026 (Día 1 Sala 1 Sesión 1): Precios de transferencia

Transfer Pricing: Pathways to Greater Certainty in an Evolving Global Landscape For developing countries, transfer pricing is essential for mobilizing domestic resources. This session examines the challenges posed by transfer pricing and the available policy responses. It also discusses practical measures that can be taken to achieve tax certainty, such as Amount B (a simplified method for determining transfer prices for core marketing and distribution activities), and how these can contribute to a more efficient use of limited resources allocated to transfer pricing. English and French versions of the recording are available on the event website. More information: https://oe.cd/tax-and-dev-days-2026-esp