Transfer Pricing Country Profiles

Transfer pricing regulations were first introduced in the UK in 1915, with the US following suit a few years later. Over the decades, transfer pricing has become an increasingly critical issue for tax authorities worldwide. More and more countries have introduced transfer pricing rules in their local legislation. By the end of the second decade of the 21st century, the majority of countries have introduced these rules.

 

The OECD released its first report on transfer pricing in 1979, which laid the foundation for the transfer pricing guidelines published in 1995. These guidelines are updated periodically, with the most recent update in 2022.

 

While most countries base their regulations on the OECD guidelines, many have implemented additional, unique rules. Below are summaries of the local regulations for each country. Simply click on the relevant country to view the details.