Transfer Pricing / All

This publication aims at presenting basic knowledge on transfer pricing rules in CEE countries.

Ireland introduced transfer pricing legislation as part of the 2010 Finance Act. The legislation came into effect for accounting periods beginning on or after 1 January 2011.

The Croatian Tax Authority (CTA) is regularly performing detailed transfer pricing audits, with the primary targets being large taxpayers.

Within the ongoing tax reform in Angola, the Presidential Decree no.

When documenting transfer pricing in Argentina, careful consideration must be given to the tested party rule

On 28 October 2010, the Austrian Federal Ministry of Finance published the Austrian Transfer Pricing Guidelines (TPG).

Multinational groups with subsidiaries or permanent establishments in Belgium should make sufficient efforts to support and document the arm’s length nature of the pricing of their intra-group transactions.

Bosnia and Herzegovina (BiH) consists of two territorial and administrative entities:

The Base Erosion and Profit Shifting (BEPS) initiative does not directly affect Brazil even though some requirements,