chapter 5 transfer pricing methods united nations
transfer pricing methodsUnited Nationsinternational taxationarm's length principledeveloping countries tax
Explore Chapter 5 of the United Nations Practical Manual on Transfer Pricing, detailing the comprehensive methods and principles multinational enterprises and tax administrations should consider. This section provides crucial guidance for ensuring fair and equitable allocation of profits across jurisdictions, particularly relevant for developing countries in combating illicit financial flows and optimizing domestic tax revenue collection under international tax standards.