Subcommittee on Transfer Pricing—Practical Issues
Please note: For later documents see 2012 annual session page
- Status: Active
- Coordinator: Mr. Stig Sollund (Norway)
The Subcommittee is mandated to develop a practical manual on transfer pricing, based on the following principles:
a) That it reflects the operation of Article 9 of the United Nations Model Convention, and the Arms Length Principle embodied in it, and is consistent with relevant Commentaries of the U.N. Model.
b) That it reflects the realities for developing countries, at their relevant stages of capacity development.
c) That special attention should be paid to the experience of other developing countries. That it draws upon the work being done in other fora. The aim of the Subcommittee shall be to present a complete draft manual for adoption to the 2011 annual session. An intermediate report showing substantial progress should be provided to the Committee in 2010.