{"id":"https://openalex.org/W3082889010","doi":"https://doi.org/10.18356/da89dfb5-en","title":"United Nations Practical Manual on Transfer Pricing for Developing Countries","display_name":"United Nations Practical Manual on Transfer Pricing for Developing Countries","publication_year":2014,"publication_date":"2014-12-31","ids":{"openalex":"https://openalex.org/W3082889010","doi":"https://doi.org/10.18356/da89dfb5-en","mag":"3082889010"},"language":"en","primary_location":{"id":"doi:10.18356/da89dfb5-en","doi":"https://doi.org/10.18356/da89dfb5-en","is_oa":false,"landing_page_url":"https://doi.org/10.18356/da89dfb5-en","pdf_url":null,"source":{"id":"https://openalex.org/S4306464046","display_name":"United Nations eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321776","host_organization_name":"United Nations","host_organization_lineage":["https://openalex.org/P4310321776"],"host_organization_lineage_names":["United Nations"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"},"volume":null,"type":"book","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5040610398","display_name":"United Nations","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":true,"raw_author_name":"United Nations","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":["https://openalex.org/A5040610398"],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":9.8102,"has_fulltext":false,"cited_by_count":42,"citation_normalized_percentile":{"value":0.97925311,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":99},"biblio":{"volume":null,"issue":null,"first_page":null,"last_page":null},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9804999828338623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11508","display_name":"Corporate Taxation and Avoidance","score":0.9804999828338623,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T14030","display_name":"Taxation and Legal Issues","score":0.016300000250339508,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.0015999999595806003,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/transfer-pricing","display_name":"transfer pricing","score":0.9990000128746033},{"id":"https://openalex.org/keywords/multinational-corporations","display_name":"multinational corporations","score":0.9760000109672546},{"id":"https://openalex.org/keywords/developing-countries","display_name":"developing countries","score":0.8790000081062317},{"id":"https://openalex.org/keywords/tax-administration","display_name":"tax administration","score":0.722000002861023},{"id":"https://openalex.org/keywords/profit-shifting","display_name":"profit shifting","score":0.7379999756813049},{"id":"https://openalex.org/keywords/tax-revenue","display_name":"tax revenue","score":0.5389999747276306},{"id":"https://openalex.org/keywords/international-taxation","display_name":"international taxation","score":0.5989999771118164},{"id":"https://openalex.org/keywords/tax-policy","display_name":"tax policy","score":0.597000002861023}],"concepts":[{"id":"https://openalex.org/C2777203310","wikidata":"https://www.wikidata.org/wiki/Q646278","display_name":"Transfer pricing","level":3,"score":0.9692065715789795},{"id":"https://openalex.org/C158016649","wikidata":"https://www.wikidata.org/wiki/Q161726","display_name":"Multinational corporation","level":2,"score":0.8418706059455872},{"id":"https://openalex.org/C2776949292","wikidata":"https://www.wikidata.org/wiki/Q471855","display_name":"Jurisdiction","level":2,"score":0.813666045665741},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.5979325771331787},{"id":"https://openalex.org/C83864248","wikidata":"https://www.wikidata.org/wiki/Q177323","display_name":"Developing country","level":2,"score":0.5439141392707825},{"id":"https://openalex.org/C121964417","wikidata":"https://www.wikidata.org/wiki/Q385503","display_name":"Tax revenue","level":2,"score":0.5293130278587341},{"id":"https://openalex.org/C195487862","wikidata":"https://www.wikidata.org/wiki/Q850210","display_name":"Revenue","level":2,"score":0.5177013874053955},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.4224802255630493},{"id":"https://openalex.org/C18547055","wikidata":"https://www.wikidata.org/wiki/Q47417","display_name":"International economics","level":1,"score":0.38720008730888367},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3594234585762024},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.3536962866783142},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.14103227853775024},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.09523716568946838},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.06902989745140076}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.18356/da89dfb5-en","doi":"https://doi.org/10.18356/da89dfb5-en","is_oa":false,"landing_page_url":"https://doi.org/10.18356/da89dfb5-en","pdf_url":null,"source":{"id":"https://openalex.org/S4306464046","display_name":"United Nations eBooks","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/P4310321776","host_organization_name":"United Nations","host_organization_lineage":["https://openalex.org/P4310321776"],"host_organization_lineage_names":["United Nations"],"type":"ebook platform"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":null,"raw_type":"book"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.46149998903274536,"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16"}],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W4387381701","https://openalex.org/W4235600970","https://openalex.org/W3150706524","https://openalex.org/W2528942418","https://openalex.org/W2766905587","https://openalex.org/W2964203311","https://openalex.org/W4387370468","https://openalex.org/W2476306526","https://openalex.org/W7096126843","https://openalex.org/W4387381683"],"abstract_inverted_index":{"This":[0,87],"publication":[1],"is":[2],"a":[3,98],"response":[4,69],"to":[5,27,70,81,84,112],"the":[6,17,30,90,104,110],"need,":[7],"often":[8],"expressed":[9],"by":[10],"developing":[11],"countries,":[12],"for":[13],"clearer":[14],"guidance":[15,39],"on":[16],"policy":[18,44],"and":[19,46,108],"administrative":[20],"aspects":[21],"of":[22,29,32,93,103],"applying":[23],"transfer":[24,52,71],"pricing":[25,53,72],"analysis":[26],"some":[28],"transactions":[31],"multinational":[33],"enterprises":[34],"(MNEs)":[35],"in":[36,48,60,76,97],"particular.":[37],"Such":[38],"should":[40,56],"not":[41],"only":[42],"assist":[43,58],"makers":[45],"administrators":[47],"dealing":[49],"with":[50,63],"complex":[51],"issues,":[54,73],"but":[55],"also":[57],"taxpayers":[59],"their":[61],"dealings":[62],"tax":[64,95],"administrations.":[65],"Without":[66],"an":[67],"effective":[68],"profits":[74],"earned":[75],"one":[77],"jurisdiction":[78],"might":[79],"appear":[80],"be":[82],"shifted":[83],"another":[85],"jurisdiction.":[86],"may":[88],"have":[89],"net":[91],"effect":[92],"minimizing":[94],"revenues":[96],"country":[99],"where":[100],"economic":[101],"activity":[102],"MNE":[105],"takes":[106],"place,":[107],"therefore":[109],"ability":[111],"finance":[113],"country\u2019s":[114],"development.":[115]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":4},{"year":2022,"cited_by_count":5},{"year":2021,"cited_by_count":6},{"year":2020,"cited_by_count":5},{"year":2019,"cited_by_count":9},{"year":2018,"cited_by_count":1},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":4},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":1}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2020-09-08T00:00:00"}
