Transfer pricing is at the core of international trade within multinationals. Thus it is important to stay current with transfer pricing rules worldwide. This Review provides a wealth of local country transfer pricing information, including documentation requirements, deadlines, transfer pricing methods, penalties, special considerations, advance pricing arrangements, and competent authority matters.
Included below are the individual country files as well as a snapshot (PDF 187 KB) of those countries that do not have transfer pricing regulations in place, or guidance surrounding their transfer pricing regulations is still emerging. To request the complete document, please contact us.