2013 Transfer pricing global reference guide

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The EY Transfer pricing global reference guide allows international tax executives to quickly find the transfer pricing rules, practices and approaches adopted by more than 70 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 laws
  • Relevant regulations and rulings
  • OECD Guidelines treatment
  • Priorities and methods
  • Penalties
  • Penalty relief
  • Documentation requirements and deadlines
  • State of limitations
  • Return disclosures
  • Audit risk
  • APA opportunity

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.