The OECD today published transfer pricing profiles for Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden, and Uruguay.
The profiles are based on information provided by the governments to the OECD. Topics addressed include the countries’ application of 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, and safe harbours.
With today’s release, transfer pricing profiles are now available from the OECD for 44 countries.
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