Country Profiles

Transfer Pricing Country Profiles

Navigating Global TP rules & CbCR requirements can be complex for international businesses. Most jurisdictions base their transfer pricing rules on the same OECD foundation: a Master File, a Local File, and Country-by-Country Reporting. This means that a single, well-prepared central package can carry the vast majority of the workload in every country where your group operates.

The difference lies in the details — threshold values, deadlines, notifications, language, benchmarking, and penalties all vary. Engaging a separate advisor in each country introduces additional risks: different teams tell different stories, and inconsistencies in the documentation are precisely what trigger audits and adjustments.

These profiles outline what applies locally regarding Global TP rules & CbCR: who needs to document, by when, in what format, and what the consequences are in case of non-compliance. Below, you will find the jurisdictions in which we can support you; if a country is not listed, we can usually arrange coverage through our network.