United Nations practical manual on transfer pricing for developing countries
By: United Nations Department of Economic and Social Affairs
Publisher: United Nations
Published: 2013
Place of publication: New York
Language: eng
Number of pages: 485
ISBN-13: 9789211591033
Subjects: Transfer pricing; International business enterprises
Other titles: UN practical manual on transfer pricing for developing countries; Practical manual on transfer pricing for developing countries
Notes: At head of title: Department of Economic and Social Affairs.

Includes bibliographical references.

Also available on the World Wide Web.
Table of contents: title: 1. An introduction to transfer pricing; title: 2. Business framework; title: 3. The general legal environment; title: 4. Establishing transfer pricing capability in developing countries; title: 5. Comparability analysis; title: 6. Transfer pricing methods; title: 7. Documentation; title: 8. Audits and risk assessment; title: 9. Dispute avoidance and resolution; title: 10. Country practices; title: Appendices.