UN Consults The Public On Updating TP Manual

; posted on
June 5th, 2018

The UN Tax Committee published an invitation for input into the next update of the UN Practical Manual on Transfer Pricing for Developing Countries from all Manual users. Comments and feedbacks should be submitted in written format no later than 10 September 2018.

Mandate of Subcommittee

The UN Tax Committee is a subsidiary body of the Economics and Social Council, focusing on keeping under review and updating the UN Model Double Taxation Convention. In 2017, the Committee formed a Subcommittee on Article 9 (Associated Enterprises): Transfer Pricing, which is specially mandated to review and update the TP Manual. At least at the 22nd session in 2021, the Subcommittee shall provide its final updated draft TP Manual for discussion and adoption.

Requirements for Comments

All the users from developing countries in particular, non-governmental organizations and academics in the policy and administration of transfer pricing are welcome to make comments. Considering the TP Manual aims to reflect the operation of Article 9 of the UN Model Convention and the arm’s length principle embodied in it, which is also what the updated Manual is supposed to stick on, only the comments consistent with the objective would be considered.

Source: United Nations HQ

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