Adopting Transfer Pricing Regime in Bangladesh: Rationale and Needed Initiatives

Mustafizur Rahman, Md Ahmed () and Towfiqul Khan

No 94, CPD Working Paper from Centre for Policy Dialogue (CPD)

Abstract: Transfer pricing has tended to remain an under researched area in Bangladesh. The objective of this paper is to raise awareness about the issues and to propose a basis for adoption of a transfer pricing regime in Bangladesh. The present study is an attempt to review the relevant international experience, current global regulations and literatures, and provide the rationale for design and implementation of the necessary fiscal reforms related to transfer pricing. Based on this analysis, the paper has attempted to put forward a comprehensive legal and administrative framework which can be used as a guideline to the policymakers to address the issue of transfer pricing in the context of Bangladesh.

Keywords: Transfer pricing; legal and administrative framework for transfer pricing; capital flight (search for similar items in EconPapers)
Pages: 76 pages
Date: 2011-11
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Persistent link: https://EconPapers.repec.org/RePEc:pdb:opaper:94

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