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Transfer Pricing Publications

Ernst & Young 2010 Global transfer pricing survey
Our 2010 Global Transfer Pricing Survey looks at the approaches and attitudes of tax authorities and corporate tax professionals across 25 countries.

2010 Global Transfer Pricing Survey

Transfer pricing global reference guide
The Ernst & Young Transfer pricing global reference guide is a tool designed to enable international tax executives to quickly identify transfer pricing rules, practices and approaches that have been adopted by more than 50 countries and territories, and which must be understood in order to complete both compliance and planning activities.

The guide outlines basic information for the covered jurisdictions regarding 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).

2011 Transfer pricing reference guide

 

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