This blog essentially shares the materials prepared by the Members of the United Nations Tax Committee’s Subcommittee on the Practical Transfer Pricing issues.
According to the MNETax.com, United Nation released a revised and updated manual 2017 that is designed to give concrete advice to the developing nations on administering transfer pricing laws.
For further information, please click here.
- United Nations Practical Manual on Transfer Pricing for Developing Countries (2013)
- United Nations Practical Manual on Transfer Pricing for Developing Countries (2017)
- Previous working drafts on the United Nations Practical Manuals (2009-2012)