Transfer pricing around the world

In this category, we describe EU transfer pricing guidelines and reports, presenting the evolution of the issue since the 1960s. Initially focused at the national level, such as the 1968 U.S. guidelines, the topic of transfer pricing quickly gained an international dimension in the face of shifting tax burdens between countries. Today, it is the focus of many international organizations whose studies and standards have had a significant impact on various aspects of transfer pricing.

The following category includes profiles of individual countries, both OECD members and those outside the organization. We present the applicable transfer pricing regulations and practices for each of these countries, giving readers insight into the global differences and similarities in this area.

We also discuss the role of international government organizations (IGOs) in the transfer pricing context. Characterized by international legal subjectivity, these organizations have the ability to enter into agreements and take action in the international arena. Their activities, involving the creation of links between three or more countries and the pursuit of specific action objectives, are crucial to the formation of transfer pricing policy.

This section is therefore a comprehensive source of information on the history, current trends and future of transfer pricing.

EU guidelines and reports

The issue of transfer pricing appeared in the 1960s, first at the level of individual countries (eg the American guidelines for transactions between related entities in 1968), and in the face of the emergence of a situation of shifting tax burdens between countries shortly afterwards at the international level. Currently, the issue of transfer pricing is of interest to several […]

Country profiles

Below are profiles of individual countries, both OECD and non-OECD members, presenting the applicable legal regulations and practices in the area of ​​transfer pricing. Kraje członkowskie: Kraje nienależące do OECD:

International Organizations

International governmental organizations (IGOs)International governmental organizations are organized associations of at least three states established under international agreements. They are established to implement the objectives of the activity specified in the founding documents (usually in the statute).Intergovernmental organizations are characterized by international legal subjectivity, which means that they may have and assume on their own behalf rights and obligations under international […]