Updated UN Transfer Pricing Manual Published

The UN has published the second edition of its Practical Manual on Transfer Pricing for Developing Countries. The update incorporates additional guidance resulting from the OECD BEPS Project, as well as other developments in the area of transfer pricing analysis and administration since the first edition (2013). The changes in the second edition of the Manual include:

• A revised format and a rearrangement of some parts of the Manual for clarity and ease of understanding, including a reorgani…