The UN Subcommittee on Transfer Pricing has published advanced unedited versions of its Transfer Pricing Compliance Toolkit and its Interstitial Guidance on Transfer Pricing during the COVID-19 economic downturn. The two publications are summarized as follows: Transfer Pricing Compliance Toolkit Introduction This Toolkit is intended to provide tools and examples of good practices to support efficient and effective transfer pricing compliance assurance, with an emphasis on the priorities and needs of developing and capacity constrained countries. As such, it is aimed primarily at tax administrations of developing countries that have transfer pricing rules in place. It also assumes that the...