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Additional country profiles released by OECD

Complying with transfer pricing rules has never been as necessary as it is now. Since BEPS, it has become more complicated as well. The OECD has been releasing the so-called country profiles with the most important aspects of national transfer pricing legislation for a while.

14 new country profiles

April 9th 2018 an additional 14 of these country profiles have been released. Each profile consists of about 8 pages of information. The following countries have been added:

  • Australia;
  • Estonia;
  • France;
  • Georgia;
  • Hungary;
  • India;
  • Israel;
  • Liechtenstein;
  • Norway;
  • People’s Republic of China;
  • Poland;
  • Portugal;
  • Sweden;
  • Uruguay.

Admittedly, a full international harmonization of all transfer pricing legislation would have been better, but that is not something that the OECD can accomplish. For tax practitioners and tax managers looking for a high level overview of transfer pricing requirements in a country, these country profiles are great starting points.

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