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OECD Updates Transfer Pricing Country Profiles to Include New Fields on Financial Transactions and Permanent Establishments

04 August 2021

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Approved Changes

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OECD-Angola-Argentina-Australia-Colombia-Costa Rica-Czech Republic-Denmark-India-Japan-Netherlands-New Zealand-Nigeria-Norway-Romania-Russia-Slovak Republic-Spain-Switzerland-Tunisia-Turkey

The OECD has announced the update of transfer pricing profiles to include new fields on financial transactions and permanent establishments, including three new profiles for Angola, Romania, and Tunisia. --- OECD updates transfer pricing country profiles to include new fields on financial transactions and permanent establishments 03/08/2021 - The OECD has published updated transfer pricing country profiles, reflecting the current transfer pricing legislation and practices of 20 jurisdictions. These updated profiles also contain new information on countries' legislation and practices regarding the transfer pricing treatment of financial transactions and the application of the Authorised OECD Approach (AOA) to attribute profits...