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United Nations : Releases New 2021 Practical Manual on Transfer Pricing

Updated: May 1


Releases New 2021 Practical Manual on Transfer Pricing - PDF

38. UN releases New 2021 Practical Manual on Transfer Pricing
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1. this third edition of the Manual:


  • makes improvements in usability and practical relevance,

  • updates and improves the existing text including on Country Practices (Part D), and has new content, in particular, on financial transactions, profit splits, centralized procurement functions, and comparability issues.

  • Improved capacity development targeting the messages in the Manual and examples


🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 1. 此手册的第三版:


👉 改进了可用性和实际相关性,


👉 在现有文本内,更新和改进了包括国家实践(D 部分),并增加了新内容,特别是关于金融交易、利润分配、集中采购功能 [centralized procurement functions] 和可比性问题。


👉 也针对手册中的信息和使用的示例,改进研发能力







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