The United Nations’ effort to shape global transfer pricing policy

By George L. Salis, Principal Economist & Tax Policy Advisor, Vertex, Inc., King of Prussia, Pennsylvania (First published on MNE Tax)

The 19th Session of the United Nations Committee of Experts on International Cooperation in Tax Matters was held October 15-18 in Geneva.

This session, like the prior one, mainly focused on the role that taxation is playing in raising domestic resources to finance sustainable development goals, as recently set forth in the Addis Ababa Action Agenda.

It is evident that the work of the UN Tax Committee essentially speaks to those pressing issues in taxation related to the sustainable development goals, the informal economy, and environmental taxation, as well as to other vital areas such as the taxation of the digitalized economy;  dispute avoidance and resolution; the relationship between tax, trade, and investment treaties; challenges confronting developing nations;  and, of course, transfer pricing.

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