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United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries

image of United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries

The United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries gives guidance to developing countries on key taxation issues during the life-cycle of an investment in the extractive industries, whether it be oil and gas or mining. The Handbook considers the options available to countries in this area, and their likely consequences. It addresses the balance needed to fight tax evasion and avoidance, while still having an attractive investment climate.

English

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Transfer pricing issues

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.

English

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