[PDF][PDF] Transfer Pricing Audit Trainings in the Global South: Are They Effective in Mobilizing Domestic Revenues?

S Laudage Teles - Available at SSRN, 2023 - papers.ssrn.com
Transfer pricing audits are an important tool for tax administrations to combat tax avoidance
by multinational enterprises (MNEs). However, many countries in the Global South lack the …