On June 18, 2019 the OECD released the transfer pricing country profiles of Chile, Finland and Italy. Therewith the total number of transfer pricing country profiles available on the OECD website comes to 55.
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.
According to the OECD, 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.
Click on the jurisdiction of your choice to be forwarded to the transfer pricing country profile of said country as released by the OECD on June 18, 2019:
Furthermore the OECD published updated the transfer pricing country profiles of:
In total the OECD has now published transfer pricing profiles for 55 countries. Links to all 55 transfer pricing country profiles published by the OECD can be found here.
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