OECD: New and updated transfer pricing country profiles

OECD’s transfer pricing country profiles provide current information on key aspects of transfer pricing legislation and practice.

Current information on key aspects of transfer pricing legislation and practice

The Organisation for Economic Cooperation and Development (OECD) today announced the publication of a second batch of updated transfer pricing country profiles.

This batch includes updated transfer pricing profiles for Austria, Belgium, Bulgaria, France, Georgia, Germany, Indonesia, Ireland, Italy, Latvia, Malaysia, Mexico, Peru, Poland, Seychelles, Singapore, South Africa, and Sweden. Today’s OECD release also includes, for the first time, country profiles for Albania, Kenya, and the Maldives.

The OECD’s transfer pricing country profiles provide current information on key aspects of transfer pricing legislation and practice.

  • The information in the profiles is based on information provided by countries themselves in response to a questionnaire.
  • The information in the country profiles reflects the current state of the law and practice in each country regarding key transfer pricing aspects—including the arm's length principle, methods, comparability analysis, intangible property, intra-group services, financial transactions, cost contribution agreements, documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other simplification measures, other legislative aspects or administrative procedures, and attribution of profits to permanent establishments.

The OECD has been publishing transfer pricing country profiles since 2009. The first batch of updated transfer pricing profiles was published in August 2021. Read TaxNewsFlash

The OECD currently has profiles for 63 countries.


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