As previously reported, the UN Committee of Experts on International Cooperation in Tax Matters published several documents that will be discussed during the 18th session of the Committee, which will be held 23 to 26 April 2019. The Committee has now published additional documents for discussion, including:
- Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries (E/C.18/2019/CRP1);
- Chapter 3 of the Handbook on dispute avoidance and resolution (E/C.18/2019/C…