The UN Committee of Experts on International Cooperation in Tax Matters has published a secretariat note concerning the development of its work programme on the topic of transfer pricing, including potential topics for work undertaken by a subcommittee on transfer pricing. The work programme is to be discussed during the twenty-third session of the committee scheduled to be held virtually from 19 to 28 October 2021.
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Summary
This paper provides background information on the topic of t…