The report certainly makes for a good jumping off for a number of deeper dives to add a bit of granularity to the analysis - disparate sectoral experiences, instruments, government perspectives, etc. One particularly interesting notion raised is a locality using ad hoc incentives as a strategic back door through which to make itself a preferred tax regime (not the typical legislated/umbrella tax haven, but a more specific/ad hoc/transaction based one), thereby potentially attracting more affiliate "business" and tax revenue and making transfer pricing work in its favor. Interested to see what the experience with this is.
The report certainly makes for a good jumping off for a number of deeper dives to add a bit of granularity to the analysis - disparate sectoral experiences, instruments, government perspectives, etc. One particularly interesting notion raised is a locality using ad hoc incentives as a strategic back door through which to make itself a preferred tax regime (not the typical legislated/umbrella tax haven, but a more specific/ad hoc/transaction based one), thereby potentially attracting more affiliate "business" and tax revenue and making transfer pricing work in its favor. Interested to see what the experience with this is.