The OECD published new transfer pricing country profiles for Australia, China, Estonia, France, Georgia, Hungary, India, Israel, Liechtenstein, Norway, Poland, Portugal, Sweden and Uruguay respectively. These new profiles reflect the current transfer pricing legislation and practices of each country. The profiles of Belgium and the Russian Federation have also been updated. The country profiles are now available for 44 countries.

The transfer pricing profiles focus on domestic legislation on the key transfer pricing principles, including the arm’s length principle. It also focuses on transfer pricing methods and other implementation measures. The information is intended to clearly reflect the current state of countries’ legislation and to indicate to what extent their rules follow the Transfer Pricing Guidelines according to the OECD. The information was provided by countries themselves in response to a questionnaire in order to achieve the highest degree of accuracy.