International - The UN Practical Manual on Transfer Pricing for Developing Countries: Should It Depart from the OECD Transfer Pricing Guidelines?
- L.G. Ablet
- International Transfer Pricing Journal, 2012 (Volume 19), No 1
- 16 January 2012
This article will address the issue of transfer pricing regulations in developing countries and, more particularly, the development of the United Nations Transfer Pricing Manual for use by developing countries. The main focus is on whether the UN Manual should depart from the OECD Transfer Pricing Guidelines.