Princeton University Library Catalog

United Nations practical manual on transfer pricing for developing countries 2017 / Department of Economic & Social Affairs.

New York : United Nations, 2017.
Second edition.
xxxiv, 633 pages : illustrations ; 23 cm
Summary note:
This second edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries 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. The changes in this edition of the Manual include: A revised format and a rearrangement of some parts of the Manual for clarity and ease of understanding, including a reorganization into four parts as follows: Part A relates to transfer pricing in a global environment; Part B contains guidance on design principles and policy considerations; this Part covers the substantive guidance on the arm's length principle, with Chapter B.1. providing an overview, while Chapters B.2. to B.7. provide detailed discussion on the key topics. Chapter B.8. then demonstrates how some countries have established a legal framework to apply these principles; Part C addresses practical implementation of a transfer pricing regime in developing countries; Part D contains country practices, similarly to Chapter 10 of the previous edition of the Manual. A new statement of Mexican country practices is included and other statements are updated: a new chapter on intra-group services; a new chapter on cost contribution arrangements; a new chapter on the treatment of intangibles; and significant updating of other chapters.
  • Includes glossary.
  • At head of title: Department of Economic and Social Affairs.
  • "Sales no. E.17.XVI.2"--Page 4 of cover.
Bibliographic references:
Includes bibliographical references and index.
Other format(s):
Also available on the World Wide Web.
Other title(s):
  • UN practical manual on transfer pricing for developing countries 2017
  • Practical manual on transfer pricing for developing countries 2017
  • 9789211591125 ((print))
  • 9211591120 ((print))
  • ((e-book))
SuDoc no.:
Issuing body:
C - S