Report
United Nations Practical Manual on Transfer Pricing for Developing Countries (2017)
Stig Sollund, J Andrus, Ganapati Bhat, Melinda Brown, H Choudhury, Giammarco Cottani, Johan de la Rey, Nishana Gosai, Noor Azian Abdul Hamid, Toshiyuki Kemmochi, Michael Kobetsky, Michael McDonald, Toshio Miyatake, TP Ostwal, Christoph Schelling, Jolanda Schenk, Carlos Perez-Gomez Serrano, Caroline Silberztein, Monique van Herksen, Marcos Valadao Show all
United Nations Department of Economic & Social Affairs | Published : 2017
Abstract
This second 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) including feedback on that version, but it is also intended to reflect developments in the area of transfer pricing analysis and administration since that time.