May 18, 2022
EY's 2020–21 Worldwide Transfer Pricing Reference Guide now available
The EY Worldwide Transfer Pricing Reference Guide 2020 − 2021 is a publication designed to help international tax executives quickly identify transfer pricing rules, practices and approaches.
The information included in the guide covers 131 jurisdictions. It is meant to provide an overview for the covered jurisdictions regarding their transfer pricing tax laws, regulations and rulings; Organisation for Economic Co-operation and Development (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 EY Worldwide Transfer Pricing Reference Guide 2020–21 is updated as of October 2021. An interactive map for this guide is also available on ey.com.
This publication should not be regarded as offering a complete explanation of the matters referred to and is subject to changes in laws and other applicable rules, in addition to the overall business environment in each jurisdiction.
PDF attachment of the guide