Discussions on Transfer Pricing and Tax Treaty Updates During 19th Session of the UN Committee of Experts on International Cooperation in Tax Matters

The UN has published the documents discussed during the Nineteenth Session of the Committee of Experts on International Cooperation in Tax Matters, which was held 15 to 18 October 2019. This includes the following on updates to the UN transfer pricing manual and model tax treaty:

• Updates to the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP.15), which includes drafts of:
  • a new chapter on Financial Transactions;
  • a revised Chapter B.2 on Compara…