The Financing for Sustainable Development Office (FSDO) of the United Nations Department of Economic and Social Affairs (DESA) organized a Regional Workshop on Transfer Pricing in Asia-Pacific, held from 25 to 29 August 2025 in Incheon, Republic of Korea.
The workshop responded directly to countries' demand for practical tools and training on transfer pricing, aimed at strengthening domestic resource mobilization to support sustainable development. Transfer pricing — the pricing of cross-border transactions involving goods, services, or intangibles between related entities— has gained increasing global attention due to its significant implications for equitable taxation and sustainable development.
Developing countries face considerable challenges in this area, including a high risk of profit shifting and limited access to specialized training and resources available to policy makers and tax administrations. The workshop brought together 23 participants (39% female) from 23 countries across the Asia-Pacific region, including least developed countries (LDCs), landlocked developing countries (LLDCs), and small island developing states (SIDS). Participants engaged in hands-on training on transfer pricing principles, using practical case studies to illustrate challenges frequently encountered by tax officials during audits of real-life transfer pricing cases.
Delivered in English, the workshop contributed to ongoing capacity-building efforts, enhancing the ability of tax officials to effectively address complex international tax issues.