Transfer pricing country matrix

Transfer pricing country matrix

Click the name of the country to go the country’s transfer pricing reference guide page.

CountryRegulation typeAre there specific transfer pricing regulations?Is there a TP documentation requirement?Is there an annual submission deadline for the documentation?Submission deadline upon request?Is there a requirement to update transfer pricing documentation annually ?Language requirementsDo penalties exist for not having adequate tranfer pricing documentation or not submitting in time?
AlbaniaOECDYesNoNo30 daysYesN/AYes
AngolaNational regulations based on OECD GuidelinesYesYesYesN/AYesPortugueseNo
ArgentinaNational regulationsYesYesYes15 daysYesSpanishYes
AustraliaOECDYesYesNo21-28 daysYesEnglishYes
AustriaOECDYesNoNoN/ANoGerman (English accepted)N/A
BelgiumOECDYesNoNo30 daysNoDutch, English, French or GermanNo
BrazilNational regulationsYesYesYes20 daysYesPortugueseNo
BulgariaOECDYesYesNo14 daysNoBulgarianYes
CanadaNational regulationsYesYesYes6 monthsYesFrench or EnglishYes
ChileNational regulation / Recognizes OECDYesYesYesDirectlyYesSpanishYes
ChinaNational regulationsYesYesYes20 daysYesChineseYes
ColombiaNational regulations with reference to the OECDYesYesYesN/AYesSpanishNo
Costa RicaNational regulationsYesYesNo(N/A)NoSpanishNo
CroatiaOECDYesYesYesDirectlyYesCroatianYes
Czech RepublicOECDYesYesNoN/A(No)Czech and Slovak (English only rarely accepted)No
DenmarkOECDYesYesYes60 daysYesDanish, Swedish, Norwegian and EnglishYes
Dominican RepublicNational regulationsYesYesYesDirectlyYesSpanishYes
EcuadorNational regulationsYesYesYesN/AYesSpanishYes
EgyptNational regulations with reference to the OECDYesYesYesN/AYesArabic, EnglishYes
El SalvadorNational regulationsYesYesNoDirectlyYesSpanishNo
EstoniaOECDYesYesNo<60 daysNoEstonian (English accepted)No
FinlandOECDYesYesYes60 daysNoFinnish, Swedish and EnglishYes
FranceOECDYesYesNo30 daysNoFrench (English accepted)Yes
GermanyOECDYesYesYes60 daysNoGerman (English accepted)Yes
GhanaOECDYesYesYesN/AYesEnglishNo
GreeceOECDYesYesYes60 daysYesGreek and EnglishYes
GuatemalaNational regulationsYesYesYes20 daysYesSpanishNo
Hong KongNational regulations based on OECD GuidelinesYesNoN/A30 daysNoChinese and EnglishNo
HungaryOECDYesYesYesDirectlyYesHungarian, English, French, and GermanYes
IcelandOECDYesYesNoN/ANoN/ANo
IndiaNational regulations based on OECD GuidelinesYesYesNo30 daysNoEnglishYes
IndonesiaNational regulations with reference to the OECDYesYesNo30 daysYesEnglish and IndonesianNo
IrelandOECDYesYesNo28 daysNoEnglish and IrishNo
IsraelNational regulations based on OECD GuidelinesYesYesN/A60 daysNoHebrew and EnglishNo
ItalyOECDYesYesNo10 daysYesItalianNo
JapanNational regulations with reference to the OECDYesYesNo30 daysNoJapaneseNo
KazakhstanNational regulations based on OECD GuidelinesYesYesYes90 daysYesRussian and KazakhYes
KenyaNational regulationsYesYesNoDirectlyNoEnglishNo
KuwaitNo specific TP guidelinesNoN/AN/AN/AN/AN/AN/A
LatviaOECDYesYesNo30 daysNoLatvianNo
LithuaniaOECDYesYesNo30 daysNoEnglishNo
LuxembourgNational regulations with reference to the OECDYesNoNoN/ANoLuxembourgish, German, French and EnglishNo
MacedoniaNational regulationsYesYesNoN/ANoN/AYes
MalaysiaNational regulations based on OECD GuidelinesYesYesNo30 daysNoMalay and EnglishYes
MexicoNational regulationsYesYesYes15 business daysYesSpanishNo
NetherlandsOECDYesYesNo30 daysNoDutch (English accepted)No
New ZealandOECDYesYesNo30 daysNoEnglishNo
NigeriaNational regulation / Recognizes OECDYesYesYes21 daysYesEnglishYes
NorwayOECDYesYesYes45 daysYesNorwegian, Swedish, Danish and EnglishYes
OmanNational regulationsYesNoN/AN/AN/AN/AN/A
PanamaNational regulationsYesYesYes45 daysYesSpanishYes
PeruNational regulations with reference to the OECDYesYesYesN/AYesSpanishYes
PhilippinesNational regulations based on OECD GuidelinesYesYesNoDirectlyNoPilipino, English or SpanishNo
PolandOECDYesYesYes7 daysYesPolishYes
PortugalOECDYesYesYes10 daysYesPortuguese (English sometimes accepted)Yes
QatarNational regulationsYesNoNoN/AN/AN/ANo
RomaniaNational regulations with reference to the OECDYesYesNoN/ANoRomanianYes
RussiaNational regulations based on OECD GuidelinesYesYesYes30 daysYesRussianNo
SingaporeNational regulations based on OECD GuidelinesYesNoYes30 daysYesEnglishYes
SlovakiaOECDYesYesNo15 daysYesSlovakNo
SloveniaOECDYesYesYes30-90 daysYesSlovenianYes
South AfricaNational regulations based on OECD GuidelinesYesYesNo30 daysYesEnglishNo
KoreaOECDYesYesYes60 daysYesKoreanYes
SpainOECDYesYesNo10 daysNoSpanish (English accepted)Yes
SwedenOECDYesYesNo30 daysNoSwedish, Danish, Norwegian and EnglishNo
SwitzerlandOECDNoNoNoN/ANoGerman, French, Italian and RomanshNo
TaiwanNational regulations with reference to the OECDYesYesYes30 daysYesChineseYes
TanzaniaNational regulations based on OECD GuidelinesYesYesNo30 daysNoEnglish and SwahiliNo
ThailandNational regulations with reference to the OECDYesNoNotimely manner'NoEnglish and ThaiNo
TurkeyNational regulations with reference to the OECDYesYesYes15 daysYesTurkishNo
UgandaNational regulations based on OECD GuidelinesYesYesYesN/AYesEnglishYes
UkraineNational regulationsYesYesYes1 monthYesUkraineYes
United KingdomOECDYesYesNo45 daysYesEnglishNo
United StatesNational regulation / Recognizes OECDYesYesNo30 daysNoEnglishYes
UruguayNational regulationsYesYes(No)N/A(No)SpanishNo
VenezuelaNational regulations with reference to the OECDYesYesNoDirectlyNoSpanishNo
VietnamNational regulations based on OECD GuidelinesYesYesNo30 daysYesVietnameseYes

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