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OECD: Fourth batch of updated transfer pricing country profiles

Country profiles focus on countries' domestic legislation regarding key transfer pricing principles.

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january 22, 2026

The Organisation for Economic Co-operation and Development (OECD) today published a fourth batch of updated transfer pricing country profiles, intended to reflect the current state of countries' legislation and to indicate to what extent their rules follow the OECD Transfer Pricing Guidelines.

The country profiles updated in January 2026 are:

  • Bosnia and Herzegovina
  • Brazil
  • Costa Rica
  • Croatia
  • Greece
  • Iceland
  • Korea
  • Norway

The country profiles focus 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.

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