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transfer pricing arms length principle international tax law series on international taxation series in international

transfer pricing arms length principle international tax law series on international taxation series in international

Explore the complexities of transfer pricing, a core component of international tax law, with a deep dive into the arms length principle. This comprehensive series on international taxation provides crucial insights for businesses and professionals navigating the global tax landscape.

chapter 5 transfer pricing methods united nations

chapter 5 transfer pricing methods united nations

Explore Chapter 5 of the United Nations Practical Manual on Transfer Pricing, detailing the comprehensive methods and principles multinational enterprises and tax administrations should consider. This section provides crucial guidance for ensuring fair and equitable allocation of profits across jurisdictions, particularly relevant for developing countries in combating illicit financial flows and optimizing domestic tax revenue collection under international tax standards.