Why UN practical manual on transfer pricing will not fully address intangibles
October 31, 2011
Sophie Ashley in Geneva
The UN subcommittee drafting the practical manual on transfer pricing for developing countries said the document will be constantly updated and so, initially, it will not attempt to fully address the issue of intangibles but instead will wait for the results of the OECD project on the subject.
Delegates at the seventh session of the UN’s Committee for Experts on International Tax Matters, in Geneva last week, were told by the subcommittee that a final draft of the manual should be ready for approval next year, as scheduled.
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