This report addresses the practical administration of transfer pricing programmes by tax administrations. Technical analysis of how transfer prices should be computed in accordance with the arm’s length principle is outside the scope of this report. Instead the report focuses on the practical...

Information communication technologies (ICTs) are crucial to reducing poverty, improving access to health and education services and creating new sources of income and employment for the poor. Being able to access and use ICTs has become a major factor in driving competitiveness, economic growth...

This report looks at the demand for counterfeit goods and identifies its key drivers. It discusses the specificity of the demand for counterfeit goods, including both deliberate and unintentional demand. Indeed, some consumers will deliberately buy counterfeit and pirated goods while others will...