UN: Updated transfer pricing publication, developing countries

UN: Updated transfer pricing publication

The United Nations (UN) in April 2017 released an update of a transfer pricing publication for use by developing countries.

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According to an April 2017 release [PDF 54 KB] from the UN, the updates to the Practical Manual on Transfer Pricing for Developing Countries include:

  • A new four parts format 
  • Additional chapters on services, intangibles, cost sharing, and restructuring 
  • Consideration of the Organisation for Economic Cooperation and Development's (OECD) / G20 base erosion and profit shifting (BEPS) project
  • Revised guidance on comparability analysis, on establishing relevant facts 
  • Revised guidance on documentation 
  • An additional section on commodity transactions in “Transfer Pricing Methods” subchapter 
  • Revised and extended informative chapters on some country practices 

 

Read the Practical Manual on Transfer Pricing for Developing Countries [PDF 4.4 MB] (as published prior to the April 2017 updates)

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