U.N. Releases New Transfer Pricing Manual for Developing Countries

By: Ryan Finley

The U.N. has published an updated edition of its transfer pricing manual for developing countries, which includes a significantly revised section on profit splits and new guidance on financial transactions and procurement hubs. The third edition of the U.N. transfer pricing manual, released April 27, generally retains the structure of the second edition and preserves most of the same text. However, it also includes new or revised guidance on profit splits, financial transactions, and centralized procurement structures and a new country-specific section on Kenya.

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By Ryan Finley, posted on Wednesday April 28, 2021
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