Deloitte’s Transfer Pricing practice has prepared the Global Tax Reset – Transfer Pricing Documentation Summary, which compiles essential country-by-country reporting and documentation information (including master file/local file information, if applicable) for 144 jurisdictions around the world.
Tag: transfer pricing guide
OECD Transfer Pricing
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. View the OECD Profiles.
To read more about Transfer Pricing, visit the GLOBESTRATEGY Post here .
Global Transfer Pricing Country Guide
