02.12.2013 Transfer Pricing
Because more and more countries are introducing regulations on transfer pricing documentation requirements that are often inconsistent with those of other countries, the OECD recently published a white paper on transfer pricing documentation. In the white paper, the OECD identifies several features of local country transfer pricing documentation rules, such as the limitation of local intercompany transaction analyses to a domestic focus, significantly different requirements with respect to benchmarking studies, and missing local materiality thresholds regarding the documentation of transactions.
