From April 20 to 22, 2021, the OECD and CIAT organized the latest session of the course on Transfer Pricing, which has been taught over the past eleven months. The objective of the session was to delve into business restructuring, hard-to-value-intangibles, and cost-sharing agreements. Advanced topics which are based on the OECD Transfer Pricing Guidelines, adopted by most Latin American and Caribbean countries.

More than 90 tax administration officials from 16 countries of Latin America and the Caribbean participated in this fifth part of the course.

This activity is the product of close cooperation between CIAT and the OECD. We thank the experts and participants for contributing to the success of this activity.

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