On February 28, 2022 the OECD released the third batch of updated transfer pricing country profiles for Brazil, Canada, Chile, China, Croatia, Dominican Republic, Estonia, Finland, Greece, Hungary, Israel, Korea, Liechtenstein, Lithuania, Luxembourg, Malta, Panama, Portugal, Slovenia, the United Kingdom, Uruguay and the United States. The OECD also published new country profiles for Honduras, Iceland, Jamaica, Papua New Guinea, Senegal and Ukraine, bringing the total number of countries covered to 91.

Furthermore it seems that also the transfer pricing country profiles for Kenya and Poland have been updated.

The updated country profiles add new information on countries’ legislations and practices regarding the transfer pricing aspects of financial transactions and the application of the Authorised OECD Approach (AOA) on the attribution of profits to permanent establishments. In addition, the country profiles reflect updated information on a number of transfer pricing aspects such as methods, comparability, intra-group services, cost contribution agreements, transfer pricing documentation and administrative approaches to prevent and resolve disputes.

Below you find the links to the (updated) transfer pricing country profiles as released by the OECD on February 28, 2022:

·     Brazil;

·     Canada;

·     Chile;

·     China (People’s Republic of);

·     Croatia;

·     Dominican Republic;

·     Estonia;

·     Finland;

·     Greece;

·     Honduras;

·     Hungary;

·     Iceland;

·     Israel;

·     Jamaica;

·     Kenya;

·     Korea;

·     Liechtenstein;

·     Lithuania;

·     Luxembourg;

·     Malta;

·     Panama;

·     Papua New Guinea;

·     Poland;

·     Portugal;

·     Senegal;

·     Slovenia;

·     Ukraine;

·     The United Kingdom;

·     The United States; and

·     Uruguay.

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