Quotation Padwalkar, Abhishek. 2021. The 2021 UN Transfer Pricing Manual - A Step in the Right Direction. Transfer Pricing International (TPI). 5 204-207.




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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Publication's profile

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


Padwalkar, Abhishek (Details)
Institute for Austrian and International Tax Law IN (Details)
Research areas (Ă–STAT Classification 'Statistik Austria')
5349 Business taxation (Details)
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