Transfer pricing worldwide
In this category we describe EU guidelines and reports on transfer pricing and trace how the subject has evolved since the 1960s. Initially concentrated at national level, such as the American guidelines of 1968, transfer pricing quickly took on an international dimension as tax burdens were shifted between countries. Today it is a field of interest for many international organisations whose studies and standards have significantly influenced various aspects of transfer pricing.
Further on in the category you will find profiles of individual countries, both OECD members and non-members. We present the legislation and practice on transfer pricing in force in each of those countries, giving readers an insight into global differences and similarities in this area.
We also discuss the role of intergovernmental organisations (IGOs) in transfer pricing. Having international legal personality, these organisations are able to conclude agreements and act on the international stage. Their activity, which involves creating associations between at least three states and pursuing defined objectives, is of key importance in shaping transfer pricing policy.
This section is therefore a comprehensive source of information on the history, current trends and future of transfer pricing.