The transfer pricing country profiles include up-to-date information on the countries’ legislation, such as on the arm's length principle, the transfer pricing methods, comparability analysis, intangibles, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other implementation measures. The 2 new sections (financial transactions and AOA) were now added to the updated country profiles.

In this third batch, the country profiles of the following countries were updated or added:

The OECD indicated that it will continue to update existing transfer pricing profiles to include new jurisdictions and taking into account changes in legislation or practice, as they are submitted to the OECD Secretariat.

The transfer pricing country profiles can be found on the website of the OECD.

If you have questions or would like to obtain more information on this topic, do not hesitate to contact the authors:

Stefanie Van heugten – Senior Consultant at Tiberghien economics (stefanie.vanheugten@tiberghien.com)

Ben Plessers – Senior Manager at Tiberghien economics (ben.plessers@tiberghien.com)