Country summaries

Below are country profiles on transfer pricing legislation and practices for OECD member countries and Observers (click on the flag/link).

Member countries
Australia Austria Belgium Canada
Denmark Finland France Germany
Hungary Iceland Ireland Italy
Korea Luxembourg Mexico The Netherlands
Norway Poland Portugal Slovak Republic
Sweden Switzerland Turkey The United Kingdom
Czech Republic Greece Japan New Zealand
Spain The United States
Observers
Argentina Chile China Estonia
Israel Russia Slovenia South Africa
India South Africa