August 27, 2020
EY's 2019–20 Worldwide Transfer Pricing Reference Guide now available
The EY Worldwide Transfer Pricing Reference Guide 2019 − 2020 is a publication designed to help international tax executives quickly identify transfer pricing rules, practices and approaches.
The information included in the guide covers 134 jurisdictions. 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 (APAs).
The content for the guide is updated as of April 2020. An interactive map for this guide will also be available by 16 September 2020 on ey.com.
PDF attachment of the guide