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UN Practical Manual on Transfer Pricing for Developing Countries

Amazon

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Description

This third edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries provides essential guidance for navigating complex tax environments. Building on the foundations of the 2013 and 2017 editions, this 2021 update incorporates feedback and reflects recent developments in transfer pricing analysis and administration. This manual serves as a resource to help create a common understanding of the arm's length principle. By following these guidelines, professionals can work toward avoiding double taxation and effectively preventing or resolving transfer pricing disputes. It is a vital tool for those working within the intersection of business, finance, and international economics.

Key Features

This 2021 third edition includes updates based on feedback from the 2013 and 2017 versions of the manual.

The text reflects recent developments in the areas of transfer pricing administration and analysis.

It provides guidance on applying the arm's length principle to help avoid double taxation.

The manual offers methods to help prevent or resolve transfer pricing disputes.

This resource is published by United Nations Publications for use in developing countries.

Product Specifications

Format
paperback
Domain
Amazon UK
Release Date
31 August 2023
Listed Since
16 September 2023

Barcode

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