EY průvodce k převodním cenám (aktualizace)

EY transfer pricing reference guide (update)

The Reference Guide enables its readers to identify transfer pricing rules, approaches and practices in each country.

The information contained in the Reference Guide covers 123 jurisdictions and is valid as of June 2023. The Reference Guide provides an overview of local tax laws, rules and regulations covering in particular: 

• transfer pricing documentation requirements;
• benchmarking analyses;
• requirements of the BEPS Action 13 and the Organisation for Economic Co-operation and Development (OECD);
• transfer pricing methods;
• likelihood of transfer pricing audits and tax assessments;
• limitation periods, potential penalties, etc.

The Reference Guide can be downloaded HERE.

The Reference Guide should not be considered as a publication providing a complete explanation of transfer pricing rules, given the complexity of this area and the continuous development in local laws and regulations. In this context, it is recommended to check the validity of the information provided with us or our colleagues in in respective jurisdiction.

If you have any questions, please contact the author of this article or the EY tax team with whom you regularly work.

Author:

Tibor Borodáč