The United Nations has created its own transfer pricing manual because the OECD Transfer Pricing Guidelines does not always work practically in developing countries.
Michael Lennard, Secretary of the United Nations' Committee of Experts on International Cooperation in Tax Matters, discussed the Practical Manual on Transfer Pricing for Developing Countries, including upcoming revisions, during a panel discussion at the Thomson Reuters SYNERGY 2013 event in Miami last month. The U.N. Committee adopted the U.N. Manual at its annual session in Geneva in October 2012. The U.N. Manual is designed to help developing countries interpret and ...
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