Latest Documents

OECD and Brazil work together to align Brazil's transfer pricing rules to international standard

The OECD and Brazil's Receita Federal (RFB) held a joint high-level event in Brasília, Brazil, to present the key features of Brazil’s proposed new transfer pricing system.

OECD releases third batch of transfer pricing country profiles

The OECD has released the third batch of 2021/2022 updates to the transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 28 jurisdictions.

Transfer Pricing Country Profile – Greece

Transfer Pricing Country Profile – Greece

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.

Transfer Pricing Country Profile – Korea

Transfer Pricing Country Profile – Korea

Transfer Pricing Country Profile – Panama

Transfer Pricing Country Profile – Panama

OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

Today, the OECD releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations 2022

Transfer Pricing Country Profile – South Africa

Transfer Pricing Country Profile – South Africa

Transfer Pricing Country Profile – Seychelles

Transfer Pricing Country Profile – Seychelles