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- United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries
- Chapter
Transfer pricing issues
- Auteur: Nations Unies
- Main Title: United Nations Handbook on Selected Issues for Taxation of the Extractive Industries by Developing Countries , pp 217-281
- Date de Publication : février 2019
- DOI: https://doi.org/10.18356/8d155052-en
- Language: Anglais
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):
Droit international et justice
;
Développement économique et social
;
Resources naturelles, eau et énergie
Sustainable Development Goals:
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