Transfer Pricing Country Profiles

14 December 2006

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: 11 March 2008

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        

India

Russia

 

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.

 

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Bookshop

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

Transfer Pricing Guidelines

Report on the Attribution of Profits to Permanent Establishments Parts I (General Considerations) , II (Banks) and III (Global Trading)

Report on the Attribution of Profits to Permanent Establishments, Parts I-III

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

The Taxation of Employee Stock Options