OECD publishes updated transfer pricing country profiles

  • On May 22, 2025, the OECD released updated transfer pricing country profiles, reflecting the latest legislation and practices in transfer pricing, with Azerbaijan and Pakistan included for the first time.
  • Out of 78 total country profiles, 11 were updated, specifically for Colombia, Croatia, Denmark, Honduras, Indonesia, Jamaica, Luxembourg, Malaysia, Saudi Arabia, Slovakia, and Turkey.
  • The updated profiles offer detailed information on the treatment of hard-to-value intangibles and outline a simplified and streamlined approach for basic marketing and distribution activities in the respective countries.

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