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UN Publishes Third Edition of Practical Manual on Transfer Pricing for Developing Countries

|Approved Changes|United Nations
United Nations

The UN has published the third edition of its transfer pricing manual, the United Nations Practical Manual on Transfer Pricing for Developing Countries (2021). According to the UN, the 2021 Manual improves existing guidance and introduces new elements in response to some of the cutting-edge issues in transfer pricing. The Manual is focused on transfer pricing in a global environment, while it …

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