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OECD: New transfer pricing country profiles

OECD seven new transfer pricing country profiles

The Organisation for Economic Cooperation and Development (OECD) today announced the release of new transfer pricing country profiles for Costa Rica, Greece, South Korea, Panama, Seychelles, South Africa, and Turkey, and announced that the information in the transfer pricing country profile for Singapore has been updated.

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The transfer pricing country profiles include information on transfer pricing methods, the 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 to what extent the specific national rules follow the OECD Transfer Pricing Guidelines. The OECD country profiles are now available for 52 countries. 

As noted in today’s release, the OECD intends to continue to publish and update the transfer pricing country profiles for OECD members and members of the “Inclusive Framework on BEPS” to reflect the current status of each country law and practice regarding the application of the arm’s length principle and other key transfer pricing aspects.

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