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.


On April 9, 2018 the OECD published new transfer pricing country profiles for: 

·   Australia;

·   Estonia;

·   France;

·   Georgia;

·   Hungary;

·   India;

·   Israel;

·   Liechtenstein;

·   Norway;

·   People’s Republic of China;

·   Poland;

·   Sweden; and

·   Uruguay.


Furthermore the OECD published updated the transfer pricing country profiles of:

·   Belgium; and

·   Russian Federation.


In total the OECD has now published transfer pricing profiles for 44 countries. Links to all 44 transfer pricing country profiles published by the OECD can be found here.



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