CCS

United Nations : Releases New 2021 Practical Manual on Transfer Pricing

1. this third edition of the Manual: 🌼🌼🌼🌼🌼🌼🌼🌼🌼🌼 1. 此手册的第三版: 👉 改进了可用性和实际相关性, 👉 在现有文本内,更新和改进了包括国家实践(D 部分),并增加了新内容,特别是关于金融交易、利润分配、集中采购功能 [centralized procurement functions] 和可比性问题。 👉 也针对手册中的信息和使用的示例,改进研发能力 10

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