UN: Updated transfer pricing publication | KPMG | GLOBAL
Share with your friends

UN: Updated transfer pricing publication, developing countries

UN: Updated transfer pricing publication

The United Nations (UN) in April 2017 released an update of a transfer pricing publication for use by developing countries.


Related content

According to an April 2017 release [PDF 54 KB] from the UN, the updates to the Practical Manual on Transfer Pricing for Developing Countries include:

  • A new four parts format 
  • Additional chapters on services, intangibles, cost sharing, and restructuring 
  • Consideration of the Organisation for Economic Cooperation and Development's (OECD) / G20 base erosion and profit shifting (BEPS) project
  • Revised guidance on comparability analysis, on establishing relevant facts 
  • Revised guidance on documentation 
  • An additional section on commodity transactions in “Transfer Pricing Methods” subchapter 
  • Revised and extended informative chapters on some country practices 


Read the Practical Manual on Transfer Pricing for Developing Countries (as published prior to the April 2017 updates).

The KPMG logo and name are trademarks of KPMG International. KPMG International is a Swiss cooperative that serves as a coordinating entity for a network of independent member firms. KPMG International provides no audit or other client services. Such services are provided solely by member firms in their respective geographic areas. KPMG International and its member firms are legally distinct and separate entities. They are not and nothing contained herein shall be construed to place these entities in the relationship of parents, subsidiaries, agents, partners, or joint venturers. No member firm has any authority (actual, apparent, implied or otherwise) to obligate or bind KPMG International or any member firm in any manner whatsoever. The information contained in herein is of a general nature and is not intended to address the circumstances of any particular individual or entity. Although we endeavor to provide accurate and timely information, there can be no guarantee that such information is accurate as of the date it is received or that it will continue to be accurate in the future. No one should act on such information without appropriate professional advice after a thorough examination of the particular situation. For more information, contact KPMG's Federal Tax Legislative and Regulatory Services Group at: + 1 202 533 4366, 1801 K Street NW, Washington, DC 20006.

Connect with us


Request for proposal