OECDUpdate to transfer pricing country profilesOn 3 August 2021, the Organisation for Economic Co-operation and Development (OECD) published updated transfer pricing (TP) country profiles reflecting the current TP legislation and practices of 20 jurisdictions. In this update, 3 new jurisdictions were added (Angola, Romania, Tunisia) and 17 jurisdictions were updated (Argentina, Australia, Colombia, Costa Rica, Czech Republic, Denmark, India, Japan, Netherlands, New Zealand, Nigeria, Norway, Russia, Slovak Republic, Spain, Switzerland, Turkey). Among other items, the TP country profiles now include two questions in relation to permanent establishments (PEs), namely: (i) whether the jurisdiction follows the Authorized OECD Approach (AOA) for...