CA Praveen Boda
UN releases official version of ‘UN Practical Manual on Transfer Pricing for Developing Countries’ at New York;
Manual was adopted by UN Committee at Geneva session in October 2012;
 Manual to help mitigate developing countries’ vulnerability to abuse and revenue loss from tax evasion from transfer pricing;
Chapter 10 of the Manual incorporates country practices including from India and China.

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Category : Income Tax (28846)
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