Study on the feasibility of introducing transfer pricing unilateral or bilateral safe harbours provision in ECOWAS countries

To provide technical input to the European Commission on the feasibility for developing countries to increase domestic revenue mobilisation, in particular on issues linked to transfer pricing, and in accordance with international tax principles including the minimum standards of good governance in tax matters (transparency, exchange of information and fair tax competition). This study is also linked to EU efforts in the frame of the tripartite initiative (OECD/WB/EU) on transfer pricing.