United Nations practical manual on transfer pricing for developing countries 2021
United Nations.: Department of Economic and Social Affairs
United Nations practical manual on transfer pricing for developing countries 2021
United Nations.: Department of Economic and Social Affairs
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
This item is not currently in-stock. It can be ordered online and is expected to ship in approx 4 weeks
Our stock data is updated periodically, and availability may change throughout the day for in-demand items. Please call the relevant shop for the most current stock information. Prices are subject to change without notice.
Sign in or become a Readings Member to add this title to a wishlist.