The United Nations Practical Manual on Transfer Pricing for Developing Countries is a response to the need for clearer guidance on the policy and administrative aspects of applying transfer pricing analyses to the transactions of MNEs. Such guidance assists policy makers and administrators in dealing with complex transfer pricing issues, but also taxpayers in dealing with tax administrations. Foreword -- Chapter 1. Introduction to Transfer Pricing -- Chapter 2. Business framework -- Chapter 3. General legal environment -- Chapter 4. Establishing transfer pricing capability in developing countries -- Chapter 5. Comparability analysis -- Chapter 6. Transfer pricing methods -- Chapter 7. Documentation -- Chapter 8. Audits and risk assessment -- Chapter 9. Dispute avoidance and resolution -- Chapter 10. Country practices.