Workshops on Transfer Pricing (TP) Methodology Guidelines

In March and April, experts from Independent Authority for Public Revenue (IAPR) of the Hellenic Republic and their counterparts from the Ministry of Taxes of the Republic of Azerbaijan developed Transfer Pricing Methodology Guidelines based on the OECD Transfer Pricing Guidelines, Base Erosion and Profit Shifting (BEPS) Actions, relevant EU Guidance, and international best practices. The Transfer Pricing Methodology Guidelines will be a useful tool in increasing the capacity building of the Ministry of Taxes of the Republic of Azerbaijan in the area of Transfer Pricing audit. The experts from Independent Authority for Public Revenue (IAPR) of
the Hellenic Republic with their counterparts from the Ministry of Taxes of the Republic of Azerbaijan came to a conclusion that an in depth analysis and systematization of the necessary changes in the primary and secondary legislation will be needed, as the program progresses.

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