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
