Padwalkar, Abhishek. 2021. The 2021 UN Transfer Pricing Manual - A Step in the Right Direction. Transfer Pricing International (TPI). 5 204-207.
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Abstract
In April 2021, the UN released the third edition of its Practical Manual on Transfer Pricing for Developing Countries. This article discusses its structure, contents, and highlights a few important changes in greater detail. Observations are also made regarding some similarities and differences with the OECD guidelines. The article also focuses on the importance of the UN Manual and its distinguishing features.
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| Status of publication | Published |
|---|---|
| Affiliation | WU |
| Type of publication | Journal article |
| Journal | Transfer Pricing International (TPI) |
| Language | English |
| Title | The 2021 UN Transfer Pricing Manual - A Step in the Right Direction |
| Volume | 5 |
| Year | 2021 |
| Page from | 204 |
| Page to | 207 |
| Reviewed? | N |
| URL | https://www.lindedigital.at/#id:art-tpi-2021-05-204a |
| DOI | n.a. |
| Open Access | N |
Associations
- People
- Padwalkar, Abhishek (Details)
- Organization
- Institute for Austrian and International Tax Law IN (Details)
- Research areas (ÖSTAT Classification 'Statistik Austria')
- 5349 Business taxation (Details)