The Commentary on Article 9 – The Changes and Their Significance and the Ongoing Work on the UN Transfer Pricing Manual

Journal
Sollund, S.; Valadão, M.A. Pereira
United Nations
Bulletin for International Taxation 2012 (Volume 66), No. 11
PriceUSD 45

The authors, in this article, examine the limited changes to the Commentary on Article 9 of the UN Model (2011) and the significance of the differences with the Commentary on Article 9 of the OECD Model, together with a brief consideration of the proposed UN Transfer Pricing Manual.