Download or read book The 2017 Update of the United Nations Practical Manual on Transfer Pricing for Developing Countries written by R. Petruzzi and published by . This book was released on 2017 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The United Nations (UN) Subcommittee on Article 9 (Associated Enterprises) - Transfer Pricing ("Subcommittee") has recently worked on an update of the UN Practical Manual on Transfer Pricing for Developing Countries ("Manual"), which was officially presented on 7 April 2017, at the UN Economic and Social Council (ECOSOC) meeting in New York. The work on the update of the first edition of the Manual, which was released in 2013, started at the 11th session of the UN Committee of Experts on International Cooperation in Tax Matters ("Committee") in Geneva on 19-23 October 2015. After that session, the Subcommittee met three times in order to discuss the updates to the Manual before presenting them at the 12th session of the Committee in Geneva on 11-14 October 2016.