A new version of the UN Practical Manual on Transfer Pricing for Developing Countries is due by 2021.
According to the mandate the new manual will make further improvements in usability and practical relevance, updates and improvements to existing text, including on Country Practices (Part D) and will have new content, in particular, on financial transactions; profit splits, centralized procurement functions and comparability issues.
A draft paper was published 8 April 2019 containing further guidance on:
• Financial Transactions (Attachment A);
• Profit Splits (Attachment B); and
• Establishing Transfer Pricing Capability, Risk Assessment and Transfer Pricing Audits (Attachment C).