The author provides an analysis of the new UN Practical Manual on Transfer Pricing for Developing Countries, as recently approved by the UN Committee of Experts on International Tax Cooperation in its Annual Session of 15-19 October 2012.
The author provides an analysis of the new UN Practical Manual on Transfer Pricing for Developing Countries, as recently approved by the UN Committee of Experts on International Tax Cooperation in its Annual Session of 15-19 October 2012.