14 June 2023 Brazil issued it’s new updated transfer pricing legislation, which is now aligned with OECD transfer pricing guidelines.
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Transfer Pricing Guidelines
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- Luxembourg
- Malaysia
- Maldives
- Malta
- Mauritius
- Mexico
- Netherlands
- New Zealand
- Nigeria
- Norway
- Panama
- Paraguay
- Peru
- Philippines
- Poland
- Portugal
- Puerto Rico
- Romania
- Russia
- Saudi Arabia
- Seychelles
- Singapore
- Slovakia
- Slovenia
- South Africa
- Spain
- Sri Lanka
- Sweden
- Switzerland
- Taiwan
- Tanzania
- Tunisia
- Türkiye
- Uganda
- Ukraine
- United Arab Emirates
- United Kingdom
- United States
- Uruguay
- TP Library
- OECD Transfer Pricing Guidelines 2022
- OECD Transfer Pricing Guidelines 2017
- OECD Transfer Pricing Guidelines 2010
- OECD Transfer Pricing Guidelines 2009
- OECD Transfer Pricing Guidelines 1995
- OECD Transfer Pricing Guidelines 1979
- OECD Guidance on Permanent Establishments
- OECD Model Tax Convention 2017
- OECD Model Tax Convention 2014
- OECD Model Tax Convention 2010
- OECD Multilateral Instrument (2016)
- UN Manual on Transfer Pricing 2021
- UN Manual on Transfer Pricing 2017
- UN Manual on Transfer Pricing 2013
- UN Model Tax Convention 2017
- UN Model Tax Convention 2011
- EU Transfer Pricing Reports
- The Profit Split Method within the EU (2019)
- Report on Use of Economic Valuation Techniques (2017)
- Study on Economic Valuation Techniques within the EU (2016)
- Use of Comparables within the EU (2017)
- Study on use of Comparable Data within the EU (2016)
- Joint Transfer Pricing Controls within the EU (2018)
- Improving use of the Arbitration Convention within the EU (2015)
- Other Transfer Pricing Publications
- OECD Pillar One – Amount B (2024)
- GloBE Rules
- TP guidelines
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