Transfer Pricing Country Profiles


These 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. The information contained in these profiles 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.

Last updated: 18 June 2019




 * forthcoming profiles

The information was provided by countries themselves in response to a questionnaire so as to achieve the highest degree of accuracy. However, if you do find errors or omissions, please e-mail us at