The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfe
The United Nations (UN) Subcommittee on Article 9 (Associated Enterprises) - Transfer Pricing ("Subcommittee") has recently worked on an update of the UN Practi
The Manual is a response to the need, often expressed by developing countries, for clearer guidance on the policy and administrative aspects of applying transfe
Any contemporary Chinese transfer pricing assessment needs to consider the United Nation (UN) Practical Manual on Transfer Pricing for Developing Countries rele