Update on UN Practical Manual on Transfer Pricing for Developing Countries

The UN Transfer Pricing Subcommittee has provided a work designed to move forward its guidance in updating the UN Practical Manual on Transfer Pricing for Developing Countries.  The paper provides three attachments addressing:

  • Financial Transactions, a new chapter
  • Profit Splits, revised text

  • Establishing Transfer Pricing Capability, Risk Assessment and Transfer Pricing Audits, revised text

The paper is included as a referenced link.

https://www.un.org/esa/ffd/wp-content/uploads/2019/04/18STM_CRP1_Update-UN-Practical-Manual-on-Transfer-Pricing.pdf

About the author

SAIBA and IAFEI

 

 

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