Capacity building to implement TP auditing mechanism for tax officials of Main National Revenue Department of the Ministry of Taxes

Short-term experts of the Member State Mr. Alexandros Roukalis, Mr Ioannis Manousakis, and Mrs. Aikaterini Oikonomakou delivered the next phase of the training sessions tailored for the tax auditors of the Main National Revenue Department of the Ministry of Taxes.  

The key objective of 5-day training session in question was to present a refresher for BC tax officials in transfer pricing in order to contribute them to more clearly understand the TP issues and present real case studies which enabled tax officials to discuss, make comments and co-present the cases together with the STEs. Theoretical part was also co-delivered by Mr. Jeyhun Ismayilov, RTA Counterpart and Component 2 Leader.

The second objective was to transfer the hands-on expertise through cases in various sectors like car distribution, market survey service, manufacturing of electric and electronic household appliances, transportation services, payment of licensing fees, etc. The STEs also presented TP audit memo template to attendees which is required to be drafted upon conducting the audit.  It is worth mentioning that the sessions, all the training materials, and the test taken by the trainees were delivered in native language in order to allow the audience to benefit from the topics in maximum.