OECD publishes new transfer pricing reviews

The Organization for Economic Co-operation and Development (OECD) has published new transfer pricing surveys for Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden, Uruguay, increasing their number to 44. Data documents provide explanations of the current legislation in the field of transfer pricing, as well as the practice of its application in each country. In addition, similar information has also been published for Russia and Belgium.

The published OECD reviews are intended to explain to taxpayers the rules governing transfer pricing legislation adopted in accordance with the OECD rules and the Transfer Price Guide.

The clarification of transfer pricing focuses on the domestic legislation of countries affecting the principles of transfer pricing, documentation on transfer pricing, as well as administrative procedures to prevent and resolve disputes.

On materials of the following website: www.oecd.org/ctp/oecd-releases-14-additional-country-profiles-containing-key-aspects-of-transfer-pricing-legislation.htm