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]