Risk Assessment
- Author: United Nations Department of Economic and Social Affairs
- Main Title: United Nations Practical Manual on Transfer Pricing for Developing Countries 2021 , pp 473-485
- Publication Date: September 2023
- DOI: https://doi.org/10.18356/9789210001052c017
- Language: English
This Chapter and the two that follow it discuss aspects of the enforcement of transfer pricing rules by the tax administration. This Chapter (13) principally discusses the transfer pricing risk assessment usually performed by the tax administration at the beginning of an audit. Chapter 14 discusses aspects of the transfer pricing audit itself. Chapter 15 discusses the resolution of transfer pricing disputes.
© 2021 United Nations
ISBN (PDF):
9789210001052
Book DOI:
https://doi.org/10.18356/9789210001052
Sustainable Development Goals:
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