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- United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries
- Chapter
Transfer pricing issues
- Author: United Nations
- Main Title: United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries , pp 217-281
- Publication Date: February 2019
- DOI: https://doi.org/10.18356/8d155052-en
- Language: English
The first edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries (the Manual) was issued in 2013 in response to the need expressed by developing countries for clearer guidance on the policy and administrative aspects of applying transfer pricing analysis to some of the transactions of multinational enterprises (MNEs) commonly occurring in developing countries. The Manual was updated and revised in 2017.
© United Nations
ISBN (PDF):
9789210478472
Book DOI:
https://doi.org/10.18356/4632a533-en
Related Subject(s):
Economic and Social Development
;
International Law and Justice
;
Natural Resources Water and Energy
Sustainable Development Goals:
-
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