United Nations Practical Manual on Transfer Pricing for Developing Countries 2021

This third edition of the United Nations Practical Manual on Transfer Pricing for Developing Countries (the Manual) is intended to draw upon the experience of the first edition (2013) and the second edition (2017) including feedback on the latter version, but it is also intended to reflect developments in the area of transfer pricing analysis and administration since that time.
Part A Transfer pricing in a global environment -- Part B Design principles and policy considerations -- Part C Transfer pricing legislation design and practical implementation of a transfer pricing regime -- Part D Country practices.

xlix, 645 p. : graphs, tables