The OECD has published new transfer pricing country profiles for Costa Rica, Greece, Republic of Korea, Panama, Seychelles, South Africa and Turkey. The country profiles focus on domestic legislation on key transfer pricing principles, administrative approaches to avoiding and resolving disputes and other implementation measures.

The OECD continues to publish and update the transfer pricing country profiles for OECD countries as well as interested members of the Inclusive Framework on BEPS. There reports reflect the current state of each country legislation and practice regarding the application of the arm’s length principle and other key transfer pricing aspects. The information was provided by countries themselves in response to a questionnaire in order to achieve the highest degree of accuracy.