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Title:
United Nations practical manual on transfer pricing for developing countries / United Nations Department of Economic and Social Affairs.
Publisher:
United Nations,
Copyright Date:
2013
Description:
ix, 485 pages : illustrations ; 23 cm
Subject:
Transfer pricing--Developing countries.
International business enterprises--Developing countries.
Other Authors:
United Nations. Department of Economic and Social Affairs, issuing body.
Notes:
At head of title: Department of Economic and Social Affairs. Includes bibliographical references.
Contents:
1. An introduction to transfer pricing -- 2. Business framework -- 3. The general legal environment -- 4. Establishing transfer pricing capability in developing countries -- 5. Comparability analysis -- 6. Transfer pricing methods -- 7. Documentation -- 8. Audits and risk assessment -- 9. Dispute avoidance and resolution -- 10. Country practices -- Appendices.
ISBN:
9789211591033 (pbk.)
9211591031
OCLC:
(OCoLC)852388749
Locations:
USUX851 -- Iowa State University - Parks Library (Ames)

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