Abstract
In April 2021, the UN released the third edition of its Practical Manual on Transfer Pricing for Developing Countries. This article discusses its structure, contents, and highlights a few important changes in greater detail. Observations are also made regarding some similarities and differences with the OECD guidelines. The article also focuses on the importance of the UN Manual and its distinguishing features.
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 204 - 207 |
| Fachzeitschrift | Transfer Pricing International (TPI) |
| Jahrgang | 5 |
| Publikationsstatus | Veröffentlicht - 2021 |
Österreichische Systematik der Wissenschaftszweige (ÖFOS)
- 502038 Steuerlehre