Local Country Resources

 

Local Country Resources

Albania

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Algeria

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Andorra

KPMG Global Transfer Pricing Review 2015
Tax authority website

Angola

Deloitte Global Transfer Pricing Country Guide 2015 (select country)
EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
Tax authority website

Argentina

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

Armenia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Australia

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

Austria

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

Azerbaijan

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Bahrain

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Bangladesh

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
Tax authority website

Belgium

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

Bolivia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Bosnia & Herzegovina

KPMG Global Transfer Pricing Review 2015
Tax authority website

Botswana

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Brazil

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

Brunei

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Bulgaria

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

Cameroon

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Canada

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

Chile

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

China

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

Colombia

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

Congo

PWC International Transfer Pricing Summary 2015/16 (select country)

Congo Republic of

PWC International Transfer Pricing Summary 2015/16 (select country)

Costa Rica

Deloitte Global Transfer Pricing Country Guide 2015 (select country)
EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)

Croatia

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

Cyprus

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Joint Transfer Pricing Forum Profile
Tax authority website

Czech Republic

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

Denmark

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

Ecuador

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

Egypt

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

El Salvador

Deloitte Global Transfer Pricing Country Guide 2015 (select country)
EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)

Equatorial Guinea

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)

Estonia

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

Fiji

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015

Finland

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

France

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

Former Yugoslav Republic of Mecedonia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Gabon

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Georgia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)

Germany

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

Ghana

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Gibralter

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Greece

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

Greenland

KPMG Global Transfer Pricing Review 2013

Guam

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Guatemala

Deloitte Global Transfer Pricing Country Guide 2015 (select country)
EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)

Honduras

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015

Hong Kong

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

Hungary

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

Iceland

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

India

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

Indonesia

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

Iraq

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Ireland

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

Israel

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

Italy

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

Ivory Coast (Côte d’Ivoire)

PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Japan

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

Jordan

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Kazakhstan

Deloitte Global Transfer Pricing Country Guide 2015 (select country)
EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Kenya

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

Kosovo

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Kuwait

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)

Laos

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Latvia

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

Lebanon

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)

Libiya

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)

Lithuania

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

Luxembourg

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

Madagascar

PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Malaysia

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

Maldives

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Malta

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

Mauritius

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Mexico

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

Moldova

PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Mongolia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Montenegro

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015

Morocco

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Myanmar

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Namibia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Netherlands

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

Nicaragua

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Nigeria

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

Norway

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

Oman, The Sultanate of

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)

Pakistan

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Palestinian Territories

PWC International Transfer Pricing Summary 2015/16 (select country)

Panama

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015

Papua New Guniea

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Paraguay

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)

Peru

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

Philippines

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

Poland

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

Portugal

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

Qatar

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)

Puerto Rico

KPMG Global Transfer Pricing Review 2015
Tax authority website

Romania

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

Russia

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

Saudi Arabia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)

Senegal

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
Tax authority website

Serbia

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
Tax authority website

Singapore

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

Slovak Republic

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

Slovenia

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

South Africa

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

South Korea

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

Spain

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

Sri Lanka

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Sweden

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

Switzerland

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

Taiwan

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

Tanzania

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Thailand

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

Turkey

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

Turkmenistan

PWC International Transfer Pricing Summary 2015/16 (select country)

Uganda

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Ukraine

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

United Arab Emirates

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)

United Kingdom

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

Uruguay

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

Uzbekistan

PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Venezuela

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

Vietnam

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

Zambia

KPMG Global Transfer Pricing Review 2015
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website

Zimbabwe

EY Worldwide Transfer Pricing Reference Guide 2015-16 (select country)
PWC International Transfer Pricing Summary 2015/16 (select country)
Tax authority website