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Workshop on UN Course on Transfer Pricing; in collaboration with CIAT; with the participation of developing countries

  • Date: 10 - 12 December 2014
  • Location: Panama

The Financing for Development Office (FfDO) of UN-DESA is organizing, in collaboration with the Inter-American Center of Tax Administrations (CIAT), a Workshop on UN Course on Transfer Pricing with the participation of representatives of developing countries. This meeting is part of a project undertaken by FfDO, focused on strengthening the capacity of developing countries in applying the “arm’s length principle” in taxing multinational companies utilizing the United Nations Practical Manual on Transfer Pricing for Developing Countries (United Nations Transfer Pricing Manual). The aim of the project is development of the UN Course on Transfer Pricing (UN TP Course), which is based on and facilitates reading of the United Nations Transfer Pricing Manual. It provides an introduction to transfer pricing principles and methodologies and deals with the main practical issues faced by developing countries in applying these principles and methodologies. The UN TP Course is complemented by the UN Primer on Transfer Pricing, which is intended for officials with no experience in transfer pricing in order to bring them up to speed and allow them to fully benefit from the UN TP Course. This 3-day event will comprise 1-day delivery of the UN Primer on Transfer Pricing and a 2-day technical meeting aimed at reviewing the remaining draft materials on several modules of the UN TP Course (namely: “Business Framework”; “The General Legal Environment”; “Documentation”; “Audits and Risk Assessment”; and “Dispute Avoidance and Resolution”), as well as a case study covering the course modules on “Comparability Analysis” and “Transfer Pricing Methods”. Following presentations of the draft materials by the authors, members of the project Steering Group and country representatives will engage in an interactive discussion, providing comments and feedback with a view to ensuring that these materials adequately reflect challenges and priorities of developing countries.

  • Participation
  • Background materials
  • Logistical information

Participation

  • Tentative Programme – Workshop on UN Course on Transfer Pricing
  • Tentative Programme – UN Primer on Transfer Pricing

Background materials

  • Background note

Logistical information

  • Logistics information note

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