OECD: New transfer pricing country profiles for Egypt, Liberia, Saudi Arabia, and Sri Lanka

Current information on key aspects of transfer pricing legislation and practice

Egypt, Liberia, Saudi Arabia, and Sri Lanka

The Organisation for Economic Cooperation and Development (OECD) today announced the publication of new transfer pricing country profiles for Egypt, Liberia, Saudi Arabia, and Sri Lanka. 

The OECD’s transfer pricing country profiles provide current information on key aspects of transfer pricing legislation and practice.

  • The information in the profiles is based on information provided by countries themselves in response to a questionnaire.
  • The information in the country profiles focuses on countries' domestic legislation regarding key transfer pricing principles—including the arm's length principle, transfer pricing methods, comparability analysis, intangible property, intra-group services, cost contribution agreements, transfer pricing documentation, administrative approaches to avoiding and resolving disputes, safe harbours, and other implementation measures. 

The OECD has been publishing transfer pricing country profiles since 2009. The last batch of updated transfer pricing profiles was published in February 2022. Read TaxNewsFlash

 

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