UN releases new and updated chapters of its Practical Manual on Transfer Pricing for Developing Countries

Tax Controversy & Dispute Resolution ()

The United Nations, on October 2, 2012, released eight chapters of its Practical Manual on Transfer Pricing for Developing Countries ("UN Transfer Pricing Manual"). The UN also released a Foreword and a chapter containing four, short country perspectives that explain the transfer pricing practices of South Africa, India, Brazil, and China. The UN will host meetings to discuss the draft chapters beginning October 15.