Country Resources

Country Resources2019-04-24T08:46:39+00:00

Albania

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Algeria

EY Worldwide Transfer Pricing Guide 2015-16
Tax authority website

Andorra

KPMG Global Transfer Pricing Review 2015
Tax authority website

Angola

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015

Tax authority website

Argentina

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD) – update pending
Tax authority website

Armenia

EY Worldwide Transfer Pricing Guide 2015-16
Tax authority website

Australia

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – updated profile pending
Tax authority website

Austria

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile  – as updated October 2017
Tax authority website

Azerbaijan

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Bahrain

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Bangladesh

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
Tax authority website

Belgium

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated October 2017
Tax authority website

Bolivia

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Bosnia & Herzegovina

KPMG Global Transfer Pricing Review 2015
Tax authority website

Botswana

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Brazil

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Brunei

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Bulgaria

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 
Joint Transfer Pricing Forum Profile
Tax authority website

Cameroon

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Canada

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – as updated October 2017
Tax authority website

Chile

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – update pending
Tax authority website

China

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD) – update pending
Tax authority website

Colombia

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD economy) – Oct 2017
Tax authority website

Congo

PWC International Transfer Pricing Summary 2015/16

Congo Republic of

PWC International Transfer Pricing Summary 2015/16

Costa Rica

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16

Croatia

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – as at October 2017
Joint Transfer Pricing Forum Profile
Tax authority website

Cyprus

EY Worldwide Transfer Pricing Guide 2015-16 
Joint Transfer Pricing Forum Profile
Tax authority website

Czech Republic

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated in October 2017
Tax authority website

Denmark

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated in October 2017
Tax authority website

Dominican Republic

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Ecuador

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Egypt

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

El Salvador

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16

Equatorial Guinea

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16

Estonia

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

Fiji

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015

Finland

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

France

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

Former Yugoslav Republic of Mecedonia

EY Worldwide Transfer Pricing Guide 2015-16

Gabon

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Georgia

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16

Germany

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile (to come)
OECD country profile – as updated in October 2017
Tax authority website

Ghana

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Gibralter

EY Worldwide Transfer Pricing Guide 2015-16

Greece

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending

Greenland

KPMG Global Transfer Pricing Review 2013

Guam

EY Worldwide Transfer Pricing Guide 2015-16

Guatemala

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16

Honduras

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015

Hong Kong

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Hungary

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

Iceland

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – update pending
Tax authority website

India

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD) – update pending
Tax authority website

Indonesia

Deloitte Global Transfer Pricing Country Guide 2015 
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – as at October 2017
Tax authority website

Iraq

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Ireland

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated in October 2017
Tax authority website

Israel

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – update pending
Tax authority website

Italy

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website
Measure 275956 – Guidelines for CBCR (in Italian)

Ivory Coast (Côte d’Ivoire)

PWC International Transfer Pricing Summary 2015/16
Tax authority website

Japan

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – as updated in October 2017
Tax authority website

Jordan

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Kazakhstan

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Kenya

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Kosovo

EY Worldwide Transfer Pricing Guide 2015-16

Kuwait

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16

Laos

EY Worldwide Transfer Pricing Guide 2015-16

Latvia

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – as at October 2017
Joint Transfer Pricing Forum Profile
Tax authority website

Lebanon

EY Worldwide Transfer Pricing Reference Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16

Libiya

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16

Lithuania

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – as at October 2017
Joint Transfer Pricing Forum Profile
Tax authority website

Luxembourg

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated in October 2017
Tax authority website

Madagascar

PWC International Transfer Pricing Summary 2015/16
Tax authority website

Malaysia

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD) – October 2017
Tax authority website

Maldives

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Malta

EY Worldwide Transfer Pricing Guide 2015-16 
Joint Transfer Pricing Forum Profile
OECD Country Profile – as at October 2017
Tax authority website

Mauritius

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Mexico

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – as updated in October 2017
Tax authority website

Moldova

PWC International Transfer Pricing Summary 2015/16
Tax authority website

Mongolia

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Montenegro

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015

Morocco

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Myanmar

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Namibia

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Netherlands

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated in October 2017
Tax authority website

New Zealand

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – as updated in October 2017
Tax authority website

Nicaragua

EY Worldwide Transfer Pricing Guide 2015-16
Tax authority website

Nigeria

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – as at October 2017

Norway

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – update pending
Tax authority website

Oman, The Sultanate of

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16

Pakistan

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Palestinian Territories

PWC International Transfer Pricing Summary 2015/16

Panama

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015

Papua New Guniea

EY Worldwide Transfer Pricing Guide 2015-16

Paraguay

EY Worldwide Transfer Pricing Guide 2015-16

Peru

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – as at August 2017
Tax authority website

Philippines

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Poland

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

Portugal

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

Qatar

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16

Puerto Rico

KPMG Global Transfer Pricing Review 2015
Tax authority website

Romania

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
Tax authority website

Russia

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Reference Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD ) – updated Oct 2017
Tax authority website

Saudi Arabia

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16

Senegal

EY Worldwide Transfer Pricing Guide 2015-16 
Tax authority website

Serbia

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
Tax authority website

Singapore

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD) – updated Oct 2017
Tax authority website

Slovak Republic

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated October 2017
Tax authority website

Slovenia

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated October 2017
Tax authority website

South Africa

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile (non-OECD) – update pending
Tax authority website

South Korea

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile  – update pending
Tax authority website

Spain

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated October 2017
Tax authority website

Sri Lanka

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Sweden

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – update pending
Tax authority website

Switzerland

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – as updated October 2017
Tax authority website

Taiwan

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Tanzania

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Thailand

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Turkey

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – update pending
Tax authority website

Turkmenistan

PWC International Transfer Pricing Summary 2015/16

Uganda

EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Ukraine

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

United Arab Emirates

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16

United Kingdom

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Joint Transfer Pricing Forum Profile
OECD country profile – as updated in July 2017
Tax authority website

United States

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD country profile – as updated in October 2017
Tax authority website

Uruguay

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
OECD Country Profile – pending

Uzbekistan

PWC International Transfer Pricing Summary 2015/16
Tax authority website

Venezuela

Deloitte Global Transfer Pricing Country Guide 2015
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Vietnam

Deloitte Global Transfer Pricing Country Guide 2015
EY Worldwide Transfer Pricing Guide 2015-16 
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Zambia

KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16
Tax authority website

Zimbabwe

EY Worldwide Transfer Pricing Guide 2015-16 
PWC International Transfer Pricing Summary 2015/16
Tax authority website