Transfer Pricing / All

Transfer pricing rules were implemented in Lithuania in 2004.

The Malaysian tax authority is serious about implementing and monitoring transfer pricing compliance.

Mexico has been very active in transfer pricing.

Transfer pricing rules have been present for more than a decade in Montenegrin Corporate Income Tax (CIT) Law

Namibia introduced transfer pricing legislation on 14 May 2005.

The Dutch Tax Authorities intend to adhere to the Organisation for Economic Co-operation and Development (OECD) Guidelines and Base Erosion and Profit Shifting (BEPS) work plan/initiative.

The focus on transfer pricing in Norway remains strong.

Income Tax (Transfer Pricing) Regulations were recently introduced in Nigeria.

The Oman Tax Department is increasingly focusing on the pricing of related party transactions and, in the context of tax law the guidance includes only very broad, related party principles.