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05 June 2018 EY Worldwide Transfer Pricing Reference Guide 2017-18 The EY Worldwide Transfer Pricing Reference Guide 2017-18 is a tool designed to help international tax executives quickly identify transfer pricing rules, practices and approaches. The information included in the Guide covers 119 countries. It is meant to provide an overview for the covered jurisdictions regarding their transfer pricing tax laws, regulations and rulings; OECD Guidelines treatment; documentation requirements; transfer pricing returns and related party disclosures; transfer pricing documentation and disclosure timelines; BEPS Action 13 requirements; transfer pricing methods; benchmarking requirements; transfer pricing penalties and relief from penalties; statutes of limitations on transfer pricing assessments; likelihood of transfer pricing scrutiny and related audits by the tax authorities; and opportunities for advance pricing agreements. The content of the EY Worldwide Transfer Pricing Global Reference Guide 2017–2018 is updated as of February 2018. Document ID: 2018-5731 |
