The New United Nations Practical Manual on Transfer Pricing for Developing Countries

Type

Journal

Author

Lennard, M.

Country

International

Published Date

January 21, 2013

Issue

Asia-Pacific Tax Bulletin 2013 (Volume 19), No. 1

DOI

https://doi.org/10.59403/38agb7k

Document

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The author provides an analysis of the new UN Practical Manual on Transfer Pricing for Developing Countries, as recently approved by the UN Committee of Experts on International Tax Cooperation in its Annual Session of 15-19 October 2012.

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The New United Nations Practical Manual on Transfer Pricing for Developing Countries