New transfer pricing country profiles

Jun 24, 2019

The OECD has released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. The information contained in the country profiles for Colombia and Israel has also been updated.

The country profiles contain the current transfer pricing legislation and practice in each country. Including information on 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 as well as the extent to which the specific national rules follow the OECD Transfer Pricing Guidelines.