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Yesterday we published an article on the 13 country profiles focusing on key aspects of domestic transfer pricing legislation that the OECD released on April 9, 2018. In a press release the OECD issued in this respect it stated that it had released 14 instead of 13 Transfer Pricing Country Profiles on April 9, 2018. In this press release the OECD stated that it had also released the Transfer Pricing Country Profile of Portugal. The OECD webpage containing links to the different Transfer Pricing Country Profiles however did not contain a link to a Transfer Pricing Country Profile of Portugal (and at this moment (11.15 CET; April 10, 2018) still does not seem to contain such a link).
Read more: The OECD’s Transfer Pricing Country Profile of Portugal seems also to be available
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The OECD has a webpage where it published transfer pricing country profiles of several countries (44 as per April 9, 2018). 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.
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On April 5, 2018 the OECD released the second edition of its Common Reporting Standard (CRS) Implementation Handbook (Hereafter: the Handbook). The purpose of the Handbook is to provide practical guidance to assist government officials and financial institutions in the implementation of the CRS and to provide a practical overview of the CRS to both the financial sector and the public at-large.
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On November 17, 2017 the Finanzgericht München (Germany) lodged a request for a preliminary ruling regarding the freedom of movement of capital under Article 63(1) TFEU in conjunction with Article 65 TFEU. The request was filed in Case C-641/17, College Pension Plan of British Columbia versus Finanzamt München III.
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