Start Date and Time
May 8, 2013 2:00 PM
End date and time
May 8, 2013 3:00 PM
(GMT-05:00) Eastern Time (US & Canada)
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Host: Mark Nehoray, Partner - Deloitte Tax LLP
1 Intermediate CPE Credit: Taxes
The United Nations recently released its transfer pricing manual for developing countries. The 10-chapter document offers practical guidance, but how does the UN approach relate to the OECD's transfer pricing guidelines? We'll discuss:
Key framework and concepts discussed in the manual.
The areas of similarities and differences with the OECD Guidelines.
Transfer pricing practices applied by India and China, including issues such as location savings and the need for local comparables.
Learn how the UN's new transfer pricing manual addresses the application of the arm's length principle reflecting realities for developing countries, and explore implications for multinationals.
Please note: CPE Credit is not available for viewing archived programs.
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