United Nations.: Department of Economic and Social Affairs
United Nations practical manual on transfer pricing for developing countries 2021
United Nations practical manual on transfer pricing for developing countries 2021
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Format: Paperback / softback
Length: 694 pages
Publication date: 31 August 2023
Publisher: United Nations
Contributes to a common understanding of how the arm's length principle is to be applied to avoid double taxation and prevent or resolve transfer pricing disputes. This third edition is intended to draw upon the experience of the first (2013) and second (2017) and to reflect developments in transfer pricing analysis and administration.
Dimension: 280 (mm)
ISBN-13: 9789212591858
Edition number: 3rd ed., 2021
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