Transfer pricing: practical manual for developing countries

UN Practical Transfer Pricing Manual for Developing Countries

• UN Practical Transfer Pricing Manual for Developing Countries
• Note on UN Transfer Pricing Manual for Developing Countries (E/C.18/2012/CRP.1)
• Foreword – (3 October Revision)
• Chapter 1 –  Introduction
• Chapter 2 –  The Business Environment
• Chapter 3 – The Legal Environment
• Chapter 4 –  Building Capability
• Chapter 5 – Comparability
• Chapter 6 –  Methods
• Chapter 7 –  Documentation
• Chapter 8 –  Audits
• Chapter 9 – Dispute Resolution
• Chapter 10 – Country practices: Preamble, Brazil, China, India, South Africa
• Appendix I – Comparability examples
• Appendix II – Documentation

Transfer Pricing: Technical Assistance and Capacity Building Resources (E/C.18/2012/CRP.14)

Practical Manual on Transfer Pricing for Developing Countries (October 2011 Working Drafts)

• Working Draft on Foreword
• Working Draft on Chapter 1 - An Introduction to Transfer Pricing
• Working Draft on Chapter 2 - The Business Framework
• Working Draft on Chapter 3 - The General Legal Environment
• Working Draft on Chapter 5 - Transfer Pricing Methods (in markup)
• Working Draft on Chapter 7 - Comparability Analysis
• Working Draft on Chapter 9 - Documentation
• Working draft on Chapter 11 - Dispute Settlement

Note by the Secretariat on "Report on the informal meeting on practical transfer pricing issues for developing countries" (E/C.18/2011/5)

• Longer version of the Secretariat Report

Practical Manual on Transfer Pricing for Developing Countries:

• Working Draft on Foreword
• Working Draft on Table of Contents
• Working Draft on Chapter  1 - An Introduction to Transfer Pricing
• Working Draft on Chapter  2 - Business Framework
• Working Draft on Chapter  3 - The General Legal Environment
• Working Draft on Chapter  4 - Establishing Transfer Pricing Capability
• Working Draft on Chapter  5 - Transfer Pricing Methods
• Working Draft on Chapter  7 - Comparability Analysis
• Working Draft on Chapter  9 - Documentation
• Working Draft on Chapter 10 - Transfer Pricing Audits and Risk Assessment
• Working Draft on Chapter 11 - Dispute Avoidance and Resolution

Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2010/CRP.4)

• Working Draft on Chapter 1  - An Introduction to Transfer Pricing
• Working Draft on Chapter 2  - Business Framework
• Working Draft on Chapter 2A - The Legal Environment
• Working Draft on Chapter 3  - Capability Building
• Working Draft on Chapter 4  - Traditional Methods
• Working Draft on Chapter 5  - Transactional Profit Methods