United Nations : Releases New 2021 Practical Manual on Transfer Pricing

Releases New 2021 Practical Manual on Transfer Pricing - PDF

38. UN releases New 2021 Practical Manual on Transfer Pricing.pdf

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1. this third edition of the Manual:

• makes improvements in usability and practical relevance,

• updates and improves the existing text including on Country Practices (Part D), and has new content, in particular, on financial transactions, profit splits, centralized procurement functions, and comparability issues.

• Improved capacity development targeting the messages in the Manual and examples

🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 1. 此手册的第三版:

👉 改进了可用性和实际相关性，

👉 在现有文本内，更新和改进了包括国家实践（D 部分），并增加了新内容，特别是关于金融交易、利润分配、集中采购功能 [centralized procurement functions] 和可比性问题。

👉 也针对手册中的信息和使用的示例，改进研发能力