The OECD has released the third batch of updates to the transfer pricing (TP) country profiles for 2021/2022. The update includes new information on countries’ legislations and practices regarding the transfer pricing aspects of financial transactions and the application of the Authorised OECD Approach on the attribution of profits to permanent establishments. It also includes a number of updates on TP methods such as comparability, intra-group services and TP documentation.
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