OECD Releases More Transfer Pricing Country Guides
by Ulrika Lomas, Tax-News.com, Brussels
12 April 2018
The OECD has published new transfer pricing country profiles for Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden, and Uruguay, bringing the number of such overviews published by the OECD to 44.
The profiles explain the current transfer pricing legislation and practices of each country. Profiles for Belgium and Russia have also been updated.
The profiles are intended to support taxpayers to understand how countries have revised their transfer pricing policies in line with the OECD's revisions to its Transfer Pricing Guidelines (TPGs).
The information contained in the transfer pricing country profile is intended to clearly reflect the current state of countries' legislation and to indicate to what extent their rules follow the OECD Transfer Pricing Guidelines.
The TPGs were amended to incorporate the work of the OECD on base erosion and profit shifting Actions 8-10, on aligning transfer pricing outcomes with value creation. The TPGs were also amended to add provisions concerning the BEPS minimum standard on transfer pricing documentation and country-by-country reporting and the revised guidance approved in 2013 on safe harbors.
The transfer pricing 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 harbors, and other implementation measures.
To see today's news, click here.
Tax-News Reviews

A review and forecast of Cyprus's international business, legal and investment climate.

A review and forecast of Malta's international business, legal and investment climate.

A review and forecast of Jersey's international business, legal and investment climate.

A review of the latest budget news and government financial statements from around the world.
Tax-News+ Updates
Receive FREE daily updates from Tax-News.com, straight to
your inbox. Register Now!
For a tailored solution, choose to receive selected news updates for your preferred jurisdictions and topics, with our enhanced Tax-News+ subscriber service. Read more...
Stay Updated
Please enter your email address to join the Tax-News.com mailing list. View previous newsletters.
By subscribing to our newsletter service, you agree to our Terms and Conditions and Privacy Policy.
To manage your mailing list preferences, please click here »
Network Blogs and Features
- The Pros and Cons of Incorporating in Delaware »
- tax competition is far from dead »
- economic forecasting is a hazardous occupation »
- Cyprus: An ideal gateway »
- Three legs are steadier than two left feet »
- How do I expand my existing business to Ireland and avail of the 12.5% Corporate Tax Rate? »
- UK Experiences a Rise in the Number of British Expats in the UAE Investing in Property »
- no regulation without taxation »
- University of Tasmania - Study abroad & Exchange »
- Top Tips for Overseas Investors looking to attract the Best Tenants »
- A Guide to Helping your Children during your Move Abroad »
- Update On The Common Reporting Standard »
- Sometimes, you just can't win »
- Western Michigan University and Why You Should Go There »