On December 13, 2021 the OECD 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.

The transfer pricing country profiles contain up-to-date and harmonised information on key aspects of transfer pricing legislation and practice, provided by countries themselves in response to a questionnaire. The information on the country profiles reflect the current state of legislation and practice in each country regarding key transfer pricing aspects, including the arm's length principle, methods, comparability analysis, intangible property, intra-group services, financial transactions, cost contribution agreements, documentation, administrative approaches to avoiding and resolving disputes, safe harbours and other simplification measures, other legislative aspects or administrative procedures and attribution of profits to permanent establishments.

Below you find the links to the (updated) transfer pricing country profiles as released by the OECD on December 13, 2021:

·     Albania;

·     Austria;

·     Belgium;

·     Bulgaria;

·     France;

·     Georgia;

·     Germany;

·     Indonesia;

·     Ireland;

·     Italy;

·     Kenya;

·     Latvia;

·     Malaysia;

·     Maldives;

·     Mexico;

·     Peru;

·     Poland;

·     Seychelles;

·     Singapore;

·     South Africa; and

·     Sweden.

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