According to a report on the 11th session of the UN Committee of Experts on International Cooperation in Tax Matters, an updated UN Practical Manual on Transfer Pricing for Developing Countries will presented at the next session in October 2016. In particular, the updates will include new chapters on intra-group services and intangibles and guidance on cost contribution arrangements and business restructuring. The updates are to take into account the outcomes of the OECD BEPS Project Actions …