UN Charter & Statute of the International Courts of Justice

United Nations practical manual on transfer pricing for developing countries 2021 3rd ed., 2021

Format:
Corporate Author:
United Nations. Department of Economic and Social Affairs
Publisher:
UN

This third edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries (the Manual) is intended to draw upon the experience of the first edition (2013) and the second edition (2017) including feedback on the latter version, but it is also intended to reflect developments in the area of transfer pricing analysis and administration since that time. An important purpose of this Manual is to contribute to a common understanding of how the arm's length principle is to be applied in order to avoid double taxation and prevent or resolve transfer pricing disputes, as highlighted in paragraph 4 of the Commentary on Article 9 of the UN Model Convention

Extent xlix, 645p. ISBN 9789212591858
Size N/A Price £70.00
Format Paperback Published 31 Aug 2023
Availability Not yet published: available to order Delivery Delivery options and charges