Transfer pricing / Working reference
UN Practical Manual on Transfer Pricing
Practical guidance on transfer-pricing analysis, policy and administration, with a developing-country perspective.
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The T&M reading note
Why it deserves your time
Brings institutional and implementation questions into the technical transfer-pricing discussion.
A suggested 15-minute first pass
Where to begin
- Start with the policy and administrative context.
- Choose the chapter matching your transaction analysis.
- Compare the practical examples with local requirements.
Read this edition in context
Selected 2021 edition. Check the publisher for later editions and supplements.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcedesapublications.un.org Catalogue review: 2026-10-13