Tag: UN

United Nations, April 2017, New Manual on Transfer Pricing

United Nations, April 2017, New Manual on Transfer Pricing

The second edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries (TP Manual) was published on the 7th of April 2017. The TP Manual now includes, in response to comments and requests: (i) a new chapter on intra-group services; (ii) a new chapter on cost contribution arrangements; (iii) a new chapter on the treatment of intangibles; (iv) significant updating of other chapters; and (iv) an index to make the contents more easily accessible (to be included in the hard copy). The revised TP Manual also takes into consideration the outputs of the G20/OECD BEPS Project, including providing revised guidance on documentation, comparability analysis, and bringing in an additional section on commodity transactions in the Methods chapter (also known as “the sixth method” – drawn from developing country practice) ... Continue to full case