OECD: Third batch of 2021/2022 updated transfer pricing country profiles

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 third batch of the 2021/2022 updated transfer pricing country profiles.

This batch includes updated transfer pricing profiles for Brazil, Canada, Chile, China, Croatia, Dominican Republic, Estonia, Finland, Greece, Hungary, Israel, Korea, Liechtenstein, Lithuania, Luxembourg, Malta, Panama, Portugal, Slovenia, the United Kingdom, Uruguay, and the United States. Today’s OECD release also includes, for the first time, country profiles for Honduras, Iceland, Jamaica, Papua New Guinea, Senegal, and Ukraine.

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 focuses on countries' domestic legislation regarding key transfer pricing principles—including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours, and other implementation measures. 

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

The OECD currently has profiles for 91 countries.


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