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  • 9-June-2022

    English

    Transfer Pricing Country Profiles

    These country profiles focus on countries' domestic legislation regarding key transfer pricing principles, including 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, safe harbours and other implementation measures.

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  • 13-April-2022

    English

    OECD and Brazil work together to align Brazil's transfer pricing rules to international standard

    The OECD and Brazil's Receita Federal (RFB) held a joint high-level event in Brasília, Brazil, to present the key features of Brazil’s proposed new transfer pricing system.

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  • 28-February-2022

    English

    OECD releases third batch of transfer pricing country profiles

    The OECD has released the third batch of 2021/2022 updates to the transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 28 jurisdictions.

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  • 20-January-2022

    English

    OECD releases latest edition of the Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations

    Today, the OECD releases the 2022 edition of the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations.

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  • 13-December-2021

    English

    OECD releases new transfer pricing profiles for 21 countries

    The OECD has released the second batch of updated transfer pricing country profiles for Austria, Belgium, Bulgaria, France, Georgia, Germany, Indonesia, Ireland, Italy, Latvia, Malaysia, Mexico, Peru, Poland, Seychelles, Singapore, South Africa and Sweden. Today’s release also includes for the first time country profiles for Albania, Kenya and the Maldives, bringing the total number of countries covered to 63.

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  • 3-August-2021

    English

    OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments

    The OECD has published updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 20 jurisdictions. These updated profiles also contain new information on countries' legislation and practices regarding the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach to attribute profits to permanent establishments.

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  • 30-July-2020

    English

    OECD and Brazil's federal revenue authority invite taxpayer input on transfer pricing issues relating to the design of safe-harbour provisions and other comparability considerations

    As part of the implementation phase of a joint transfer pricing project between the OECD and Brazil, the OECD Secretariat and Receita Federal do Brasil are seeking public input to inform the work related to the development of safe harbours as well as other simplification measures and measures that can contribute to enhanced tax certainty.

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  • 18-December-2019

    English

    Brazil identifies a clear pathway for aligning its transfer pricing framework with the OECD standard

    Brazil has identified a clear pathway for bringing its existing transfer pricing framework into alignment with the international consensus, and is weighing two options – immediate or gradual implementation, according to a new joint report by the OECD and Receita Federal, Brazil’s federal revenue authority (RFB).

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  • 11-July-2019

    English

    OECD and Brazil share outcomes of project to align Brazil's transfer pricing rules to OECD standard

    The OECD and Brazil’s Receita Federal (RFB) issued a joint statement at the high-level event held on 11 July 2019 in Brasília, Brazil, to present the outcomes of the 15-month work programme carried out by OECD jointly with RFB.

  • 18-June-2019

    English

    OECD expands transfer pricing country profiles to cover 55 countries

    The OECD has just released new transfer pricing country profiles for Chile, Finland and Italy, bringing the total number of countries covered to 55. In addition, the OECD has updated the information contained in the country profiles for Colombia and Israel.

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