国連の移転価格マニュアルが第2版になっていた

これである。4月7日の14th Sessionでリリース。BEPS成果物に対応。具体的な改正点は，はしがきのところに出てくる。以下その部分を引用しておくと・・・
The changes in this edition of the Manual include:

• A revised format and a rearrangement of some parts of the Manual for clarity and ease of understanding, including a reorganization into four parts as follows: 
• Part A relates to transfer pricing in a global environment;
• Part B contains guidance on design principles and policy considerations; this Part covers the substantive guidance on the arm’s length principle, with Chapter B.1. providing an overview, while Chapters B.2. to B.7. provide detailed discussion on the key topics. Chapter B.8. then demonstrates how some countries have established a legal framework to apply these principles;
• Part C addresses practical implementation of a transfer pricing regime in developing countries; and
• Part D contains country practices, similarly to Chapter 10 of the previous edition of the Manual. A new statement of Mexican country practices is included and other statements are updated;

• A new chapter on intra-group services;
• A new chapter on cost contribution arrangements;
• A new chapter on the treatment of intangibles;
• Significant updating of other chapters; and
• An index to make the contents more easily accessible

リンク先もはっておこう。

• Fourteenth Session of the Committee of Experts on International Cooperation in Tax Matters, 3 – 6 April 2017
• ECOSOC special meeting on international cooperation in tax matters – 7 April 2017

これに先立つ会議では，4月6日付けで，Extractive industriesに関するguidance note。租税条約との関係では，12条Ａ Fees for Technical Servicesのコメンタリーも。