Transfer pricing

OECD updates Multi-Country Analysis of Existing Transfer Pricing Simplification Measures


6 June 2012 – The OECD Committee on Fiscal Affairs launched in 2010 a project to improve the administrative aspects of transfer pricing including a review of techniques that may be implemented by countries to optimise the use of taxpayers’ and tax administrations’ resources. A survey was conducted as part of this project.  The main findings from the survey were released in June 2011 based on the responses provided by 33 OECD and non-OECD countries.The OECD subsequently invited more countries to participate in this survey. Eight countries responded to this invitation and a total of 41 OECD and non-OECD countries provided detailed responses concerning measures currently existing in their domestic law to simplify the application of their transfer pricing rules. This document presents updated analysis of existing transfer pricing simplification measures as of 1 January 2012.


The survey described in this document focused specifically on simplification measures countries have adopted as part of their transfer pricing regimes. These include not only safe harbours but also measures such as less stringent documentation requirements, alleviated penalties, streamlined procedures, etc. This document contains both an analysis of the key findings from the survey and a compilation of the country responses.  Some of the key findings are;

  • More than 80% of the respondent countries have transfer pricing simplification measures in place,

  • Almost 75% of available simplification measures are directed to SMEs, small transactions and low value added intra-group services,

  • Out of 33 respondent countries which have simplification measures, 16 countries have safe harbours, i.e. simplified transfer pricing method, safe harbour arm’s length range/rate, safe harbour interest rate, and exemption from transfer pricing rules/adjustment,

  • Of those 16 countries, 10 countries have simplified transfer pricing methods, safe harbour arm’s length range/rate and safe harbour interest rates.


See "Multi-Country Analysis of Existing Transfer Pricing Simplification Measures – 2012 Update"


Related Documents