Country Profiles

Transfer Pricing Country Profiles

Most jurisdictions build their transfer pricing rules on the same OECD foundation: a Master File, a Local File and Country-by-Country Reporting. That means one well-built central package can carry much of the work in every country your group operates in.

The differences are in the details — thresholds, deadlines, notifications, language, benchmarking and penalties all vary. Using a separate advisor in each country only adds risk: different teams tell different stories, and inconsistent narratives are what attract audits and adjustments.

These profiles set out what applies locally: who must document, by when, in what form, and what happens if they don’t. Below are the jurisdictions we can support you in; where a country isn’t listed, we can usually arrange coverage through our network.