The UN Committee of Experts on International Cooperation in Tax Matters will hold its 24th session on 4 to 7 April and 11 to 12 April 2022. Ahead of the session, the Transfer Pricing Subcommittee published the Co-Coordinators' Report on its proposed work programme covering the following areas:
Industry / sector guidance for primary products
The work stream on industry guidance on primary products (e.g., agriculture) would contain a description of the value chain of this industry, especial…