The OECD has announced the release of new transfer pricing profiles for Egypt, Liberia, Saudi Arabia, and Sri Lanka, bringing the total number of countries covered to 73. The profiles contain up-to-date and harmonized information on key aspects of transfer pricing legislation and practice. This includes information regarding the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbors, and other implementation measures. The information contained in the profiles is intended to clearly reflect the current state of a country's legislation and to...