Transfer pricing rules decide the prices that related companies charge each other when they trade across borders. Most countries follow the OECD arm’s-length principle: the price should match what unrelated parties would agree. This guide lists the transfer pricing policy for each country, so you can see how each tax authority applies the rules and where local rules differ from the OECD Guidelines. Pick a country below, or contact us for a review of your group’s pricing.
What is a transfer pricing policy?
Global Transfer Pricing Policy- Transfer pricing remains a critical tax issue for multinational companies and policymakers as countries compete for the same tax dollar amid considerable uncertainty over the risks, circumstances, and comparables used to determine arm’s length transfer prices.
How to use this country guide?
Transfer Pricing Report recognizes how important it is to stay updated with the ever-evolving transfer pricing regulations that tax authorities are implementing worldwide. That is why we created Transfer Pricing Report’s Global TP Policies Guide – where you can easily access the latest rules and compliance obligations regarding transfer pricing and Country-by-Country Reporting for every country where your business operates.
Global Transfer Pricing Policy- Our guide also connects you to our global network of transfer pricing professionals who can help your business plan, implement, document, and defend its transfer pricing strategy. At Transfer Pricing Report, transfer pricing is not just about compliance – it’s a strategic function that can drive value and support sustainable growth for multinational organisations of any size.
