UN Primer on Transfer Pricing

The UN Primer on Transfer Pricing provides a general overview of basic concepts of transfer pricing.


SDG17: Partnerships for the goals
SDG 17: Finance
Transfer pricing
means of implementation
transfer pricing

The Primer is intended for tax officials from relevant authorities, who are/will be involved in transfer pricing audits or technical advice and who have a very limited or no prior knowledge of transfer pricing issues. Tax officials in large taxpayers' offices as well as in offices responsible for special sectors, who normally deal with transfer pricing, might also benefit from the Primer.

Target Audience

Tax officials in Ministries of Finance and National Tax Administrations

Learning Objectives

Make participants familiar with the main concepts and methods in transfer pricing analysis.