UN tax committee publishes draft transfer pricing manual

The draft manual was published today. Along with an foreword, the document has 10 chapters and two appendices:

• Note on UN Transfer Pricing Manual for Developing Countries (E/C.18/2012/CRP.1)

• Foreword - (3 October Revision)
• Chapter 1 – Introduction
• Chapter 2 – The Business Environment
• Chapter 3 – The Legal Environment
• Chapter 4 – Building Capability
• Chapter 5 – Comparability
• Chapter 6 – Methods
• Chapter 7 - Documentation
• Chapter 8 - Audits
• Chapter 9 – Dispute Resolution
• Chapter 10 - Country practices: Brazil,China, India, South Africa
• Appendix I - Comparability examples
• Appendix II - Documentation [forthcoming]