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Joint OECD/WCO Workshop on Transfer Pricing and Customs Valuation for WCA Region’s administrations

04 abril 2017

The Organisation for Economic Development and Cooperation (OECD) organized jointly with the World Customs Organization (WCO) with the support of the World Bank Group, the Japanese government and the Customs Administration of Burkina Faso a Workshop on Transfer Pricing and Customs Valuation for the countries of the Western and Central Africa region.  Participants from thirteen countries attended this Workshop.

At this 6th regional Workshop on Transfer Pricing and Customs Valuation held in the WCO Regional Training Centre of Ouagadougou from 20 to 24 March 2017, 25 specialists from Customs and Tax authorities met to learn about their respective approaches when dealing with related parties engaged in international trade and the information they hold when dealing with such transactions.

The participants were updated with the latest tools and instruments developed in relation to Transfer Pricing and in particular the instruments issued by the Technical Committee on Customs Valuation and the WCO Guide on Customs Valuation and Transfer Pricing.  The participants examined an example of a transfer pricing study and worked on a case study on how to use information available in a transfer pricing study to examine the circumstances surrounding the sale in order to determine whether the price has been influenced by the relationship.

The officials of both Tax and Customs Administrations recognized the importance of information sharing and its impact on efficient revenue collection.  They agreed that cooperation between the two administrations should be reinforced.  The WCO has issued "Guidelines for strengthening cooperation and exchange of information between Customs and Tax authorities at the national level", which promote the benefits of working more closely together.