Last week saw the official launch of a 495-page document by the United Nations tax committee, its new Practical Manual on Transfer Pricing for Developing Countries [pdf]. The final product has been four years in the making and is an impressive, introductory-level guide to transfer pricing. So definitely worth dipping in and out of if… Continue reading The United Nations Practical Manual on Transfer Pricing: a bluffer’s guide
Tag: USCIB
Why I love the United Nations tax committee, part 2
An interesting exchange at the United Nations tax committee on Monday, tinged with a certain irony. In the run up to the meeting, the United States Council for International Business had written a pretty angry letter to the Committee, copying in half the US Treasury, complaining about the committee’s new practical manual on transfer pricing… Continue reading Why I love the United Nations tax committee, part 2
Why I love the United Nations tax committee, part 1
International tax, the way countries coordinate and negotiate tax rules between themselves, is often talked about as if it’s about finding technical solutions to technical problems. But it’s not. Just as the tax system inside a country is at the absolute core of its political debate, so you can look at international tax and see… Continue reading Why I love the United Nations tax committee, part 1
Martin Hearson 