The OECD
has published new and revised transfer pricing country profiles for 20
jurisdictions, adding new sections on financial transactions and the
application of the authorised OECD approach (AOA) to attribute profits to permanent establishments.
The country profiles reflect the current state of legislation and practice in
each country regarding the application of the arm’s length principle and other
key transfer pricing aspects.
The OECD
has published new and revised transfer pricing country profiles for 20
jurisdictions, adding new sections on financial transactions and the
application of the authorised OECD approach (AOA) to attribute profits to permanent establishments.
The country profiles reflect the current state of legislation and practice in
each country regarding the application of the arm’s length principle and other
key transfer pricing aspects.
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