Transfer Pricing Country Profiles

January 2009

Below are country profiles on transfer pricing legislation and practices for OECD member countries and Observers (click on the flag/link). 

Date of last addition: 15 May 2009

Member countries    

Australia

Austria

Belgium

 

Canada

Czech Republic

Denmark

Finland

France

Germany

Greece

Hungary

Iceland

Ireland

Italy

Japan

Korea

Luxembourg

Mexico

The Netherlands

New Zealand

Norway

Poland

Portugal

Slovak Republic

Spain

Sweden

Switzerland

Turkey

The United Kingdom

The United States

 

 

Observers

Argentina

Chile China   Estonia

India

 

Israel

Russia

Slovenia

South Africa

 

 

 

 

All the information contained in these profiles was provided by countries themselves.  Every effort has been made to ensure the information is accurate but if you do find errors or omissions, please email us at ctp.contact@oecd.org.

 

Top of page

Bookshop

The OECD's Guidelines on dealing with commercial transactions between different parts of a multinational group.

Transfer Pricing Guidelines

Final Report on the Attribution of Profits to Permanent Establishments.

Report on the Attribution of Profits to Permanent Establishments

OECD Tax Policy Studies No. 11: The Taxation of Employee Stock Options

The Taxation of Employee Stock Options