Quick reference guide enabling side-by-side comparison of local transfer pricing insights into:
- principal legislation enforcement authority;
- role of OECD Transfer Pricing Guidelines and BEPS project;
- transfer pricing methods; documentation and reporting;
- adjustments and settlement;
- relief from double taxation;
- advance pricing agreements; special topics, such as recharacterization, comparables, secondary adjustments, non-deductible intercompany payments, anti-avoidance, location savings, branches and permanent establishments, exit charges, and temporary exemptions and reductions; and
- recent trends.