Working Group on the Audit of Extractive Industries.

Category Archives: Transfer Pricing

Transfer pricing course held in Oslo 21st-22nd November 2017

WGEI held a 2-days transfer pricing course in Oslo facilitated by Anders Pilskog and August Schneider from the Office of the Auditor General of Norway. The course was well attended with participants from Uganda, Sierra Leone, South Africa, Norway and the INTOSAI Development Initiative (IDI). The aim of the course was both to emphasise the…
Read More

What is Transfer Pricing? and why should SAIs care about it?

An estimated 60 % of world trade is transactions between branches and subsidiaries of multinational enterprises (MNE). The way prices are set for these transactions (transfer prices) can greatly influence the overall taxes paid by the enterprise, as costs are shifted to high tax jurisdictions, and profits move to jurisdiction with less or no profit…
Read More