Summary: The Ernst & Young Transfer pricing global reference guide allows international tax executives to quickly find the transfer pricing rules, practices and approaches adopted by more than 55 countries and territories.

What information is included for each country and territory?

The guide outlines basic information for the covered jurisdictions regarding their:

• Transfer pricing tax laws
• Regulations and rulings
• Organisation for Economic Co-operation and Development (OECD) guidelines treatment
• Priorities and pricing methods
• Penalties
• The potential for relief from penalties
• Documentation requirements and deadlines
• Statute of limitations
• Required disclosures
• Audit risk and opportunities for advance pricing agreements (APAs)
  

For more on a particular country or territory

For a detailed discussion of any of the country-specific transfer pricing rules, or to obtain further assistance in addressing and resolving intercompany transfer pricing issues, please contact us.

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Download

• 2011 Transfer pricing global reference guide as a printable document (3.3 MB PDF).

Contacts

• See global and regional contacts