In the framework of the ‘Project for the Control of Transfer Pricing Operations in Trinidad and Tobago’, funded by the Development Bank of Latin America (CAF), a CIAT team visited the Ministry of Finance of Trinidad & Tobago and its Inland Revenue Division (IRD) during the period March 2-5, 2023; with the aim to formulate a diagnostic on the capacity of the tax administration, define the country’s economic profile and the expectations of the authorities. Now, there is an opportunity for the Ministry of Finance, CAF and CIAT to create an innovative transfer pricing regime, in keeping with the Arm´s Length Principle, and tailored to the particular context of Trinidad & Tobago.

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