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Transfer Pricing Country Profiles

 

 

COUNTRY PROFILES

Last updated: 3 August 2021

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.

 

 

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 ctp.contact@oecd.org.

 

IMPLEMENTATION OF THE HTVI APPROACH 

Updated 16 December 2020

This section contains information submitted by 40 jurisdictions on their legislation and administrative practices applicable to transactions involving hard-to-value intangibles (HTVI). This jurisdiction-specific information is intended to provide tax administrations, taxpayers and other stakeholders with a better understanding of the extent to which the HTVI approach described in Chapter VI of the Transfer Pricing Guidelines has been adopted and is applied in practice by countries around the world. The information was provided by countries themselves in response to a questionnaire so as to achieve the highest degree of accuracy.

 

 

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