OECD Releases Second Batch of Updated Transfer Pricing Country Profiles: Key Changes for 12 Jurisdictions
July 22, 2025
The OECD recently updated the “Transfer Pricing Country Profiles,” providing detailed guidance on how individual countries implement their domestic tax legislation related to transfer pricing. These profiles cover key areas, including the “arm’s length principle”, comparability analysis, intangible property, intra-group services, methods