- Page 1 and 2: Worldwide Transfer Pricing Referenc
- Page 3 and 4: Worldwide transfer pricing referenc
- Page 5: Nigeria 215 Norway 217 Oman 220 Pak
- Page 9 and 10: CUP (comparable uncontrolled price)
- Page 11 and 12: Albania (continued) Priorities/pric
- Page 13 and 14: Algeria Taxing authority and tax la
- Page 15 and 16: Algeria (continued) Return disclosu
- Page 17 and 18: Angola (continued) Transfer pricing
- Page 19 and 20: Argentina Taxing authority and tax
- Page 21 and 22: Argentina (continued) Transfer pric
- Page 23 and 24: Australia Taxing authority and tax
- Page 25 and 26: Australia (continued) Priorities/pr
- Page 27 and 28: Australia (continued) Documentation
- Page 29 and 30: Australia (continued) Frequency of
- Page 31 and 32: Austria (continued) Documentation r
- Page 33 and 34: Bahrain Taxing authority and tax la
- Page 35 and 36: Bangladesh (continued) Penalty reli
- Page 37 and 38: Belgium Taxing authority and tax la
- Page 39 and 40: Belgium (continued) Statute of limi
- Page 41 and 42: Bolivia Taxing authority and tax la
- Page 43 and 44: Botswana Taxing authority and tax l
- Page 45 and 46: Brazil (continued) Relevant regulat
- Page 47 and 48: Brazil (continued) Priorities/prici
- Page 49 and 50: Brunei Taxing authority and tax law
- Page 51 and 52: Bulgaria (continued) Transfer prici
- Page 53 and 54: Bulgaria (continued) Return disclos
- Page 55 and 56: Cameroon Taxing authority and tax l
- Page 57 and 58:
Canada Taxing authority and tax law
- Page 59 and 60:
Canada (continued) Documentation re
- Page 61 and 62:
Chile Taxing authority and tax law
- Page 63 and 64:
Chile (continued) Return disclosure
- Page 65 and 66:
China (continued) Documentation req
- Page 67 and 68:
Colombia Taxing authority and tax l
- Page 69 and 70:
Colombia (continued) Penalty relief
- Page 71 and 72:
Republic of Congo Taxing authority
- Page 73 and 74:
Costa Rica Taxing authority and tax
- Page 75 and 76:
Croatia Taxing authority and tax la
- Page 77 and 78:
Croatia (continued) Frequency of ta
- Page 79 and 80:
Czech Republic Taxing authority and
- Page 81 and 82:
Denmark Taxing authority and tax la
- Page 83 and 84:
Denmark (continued) Documentation d
- Page 85 and 86:
Dominican Republic Taxing authority
- Page 87 and 88:
Dominican Republic (continued) Expe
- Page 89 and 90:
Ecuador (continued) Priorities/pric
- Page 91 and 92:
Ecuador (continued) Return disclosu
- Page 93 and 94:
Egypt Taxing authority and tax law
- Page 95 and 96:
Egypt (continued) Frequency of tax
- Page 97 and 98:
El Salvador (continued) Transfer pr
- Page 99 and 100:
Estonia Taxing authority and tax la
- Page 101 and 102:
Fiji Taxing authority and tax law T
- Page 103 and 104:
Fiji (continued) Frequency of tax a
- Page 105 and 106:
Finland (continued) Documentation r
- Page 107 and 108:
France (continued) Transfer pricing
- Page 109 and 110:
France (continued) Documentation re
- Page 111 and 112:
France (continued) Expected reactio
- Page 113 and 114:
Gabon (continued) Transfer pricing-
- Page 115 and 116:
Georgia (continued) Documentation r
- Page 117 and 118:
Germany Taxing authority and tax la
- Page 119 and 120:
Germany (continued) For late filing
- Page 121 and 122:
Ghana Taxing authority and tax law
- Page 123 and 124:
Ghana (continued) APA opportunity T
- Page 125 and 126:
Greece (continued) Transfer pricing
- Page 127 and 128:
Guatemala Taxing authority and tax
- Page 129 and 130:
Honduras Taxing authority and tax l
- Page 131 and 132:
Hong Kong (SAR) Taxing authority an
- Page 133 and 134:
Hong Kong (SAR) (continued) APA opp
- Page 135 and 136:
Hungary (continued) Priorities/pric
- Page 137 and 138:
Hungary (continued) Documentation r
- Page 139 and 140:
Iceland Taxing authority and tax la
- Page 141 and 142:
India Taxing authority and tax law
- Page 143 and 144:
India (continued) Documentation req
- Page 145 and 146:
Indonesia Taxing authority and tax
- Page 147 and 148:
Indonesia (continued) Frequency of
- Page 149 and 150:
Ireland Taxing authority and tax la
- Page 151 and 152:
Ireland (continued) Frequency of ta
- Page 153 and 154:
Israel (continued) Priorities/prici
- Page 155 and 156:
Italy Taxing authority and tax law
- Page 157 and 158:
Italy (continued) Transfer pricing
- Page 159 and 160:
Italy (continued) Frequency of tax
- Page 161 and 162:
Japan (continued) Transfer pricing
- Page 163 and 164:
Japan (continued) APA opportunity U
- Page 165 and 166:
Kazakhstan Taxing authority and tax
- Page 167 and 168:
Kazakhstan (continued) Frequency of
- Page 169 and 170:
Kenya (continued) Documentation req
- Page 171 and 172:
Kosovo (continued) Documentation re
- Page 173 and 174:
Kuwait (continued) Documentation re
- Page 175 and 176:
Latvia Taxing authority and tax law
- Page 177 and 178:
Lebanon Taxing authority and tax la
- Page 179 and 180:
Lithuania Taxing authority and tax
- Page 181 and 182:
Luxembourg Taxing authority and tax
- Page 183 and 184:
Former Yugoslav Republic of Macedon
- Page 185 and 186:
Malaysia Taxing authority and tax l
- Page 187 and 188:
Malaysia (continued) Frequency of t
- Page 189 and 190:
Maldives (continued) Statute of lim
- Page 191 and 192:
Malta (continued) Return disclosure
- Page 193 and 194:
Mauritius (continued) APA opportuni
- Page 195 and 196:
Mexico (continued) Transfer pricing
- Page 197 and 198:
Mexico (continued) Return disclosur
- Page 199 and 200:
Montenegro (continued) Frequency of
- Page 201 and 202:
Morocco (continued) Transfer pricin
- Page 203 and 204:
Myanmar Taxing authority and tax la
- Page 205 and 206:
Namibia Taxing authority and tax la
- Page 207 and 208:
Netherlands Taxing authority and ta
- Page 209 and 210:
Netherlands (continued) Statute of
- Page 211 and 212:
New Zealand Taxing authority and ta
- Page 213 and 214:
New Zealand (continued) Frequency o
- Page 215 and 216:
Nigeria Taxing authority and tax la
- Page 217 and 218:
Norway Taxing authority and tax law
- Page 219 and 220:
Norway (continued) Frequency of tax
- Page 221 and 222:
Oman (continued) Frequency of tax a
- Page 223 and 224:
Panama Taxing authority and tax law
- Page 225 and 226:
Panama (continued) Expected reactio
- Page 227 and 228:
Papua New Guinea (continued) Docume
- Page 229 and 230:
Peru Taxing authority and tax law T
- Page 231 and 232:
Peru (continued) Frequency of tax a
- Page 233 and 234:
Philippines (continued) Transfer pr
- Page 235 and 236:
Poland Taxing authority and tax law
- Page 237 and 238:
Poland (continued) Transfer pricing
- Page 239 and 240:
Poland (continued) Return disclosur
- Page 241 and 242:
Poland (continued) APA opportunity
- Page 243 and 244:
Portugal (continued) Transfer prici
- Page 245 and 246:
Portugal (continued) APA opportunit
- Page 247 and 248:
Qatar (continued) OECD guidelines t
- Page 249 and 250:
Qatar (continued) Return disclosure
- Page 251 and 252:
Romania (continued) Documentation r
- Page 253 and 254:
Russian Federation Taxing authority
- Page 255 and 256:
Russian Federation (continued) Freq
- Page 257 and 258:
Saudi Arabia (continued) Transfer p
- Page 259 and 260:
Senegal (continued) Documentation r
- Page 261 and 262:
Serbia Taxing authority and tax law
- Page 263 and 264:
Singapore Taxing authority and tax
- Page 265 and 266:
Singapore (continued) Frequency of
- Page 267 and 268:
Slovak Republic (continued) Documen
- Page 269 and 270:
Slovenia Taxing authority and tax l
- Page 271 and 272:
Slovenia (continued) Transfer prici
- Page 273 and 274:
South Africa (continued) Penalty re
- Page 275 and 276:
South Korea (Republic of Korea) Tax
- Page 277 and 278:
South Korea (Republic of Korea) (co
- Page 279 and 280:
Spain (continued) Penalty relief So
- Page 281 and 282:
Spain (continued) APA opportunity T
- Page 283 and 284:
Sri Lanka (continued) Return disclo
- Page 285 and 286:
Sweden (continued) Documentation re
- Page 287 and 288:
Switzerland Taxing authority and ta
- Page 289 and 290:
Taiwan Taxing authority and tax law
- Page 291 and 292:
Taiwan (continued) Return disclosur
- Page 293 and 294:
Tanzania Taxing authority and tax l
- Page 295 and 296:
Thailand Taxing authority and tax l
- Page 297 and 298:
Thailand (continued) Frequency of t
- Page 299 and 300:
Turkey (continued) Priorities/prici
- Page 301 and 302:
Uganda Taxing authority and tax law
- Page 303 and 304:
Ukraine Taxing authority and tax la
- Page 305 and 306:
Ukraine (continued) Transfer pricin
- Page 307 and 308:
United Kingdom Taxing authority and
- Page 309 and 310:
United Kingdom (continued) Transfer
- Page 311 and 312:
United States (continued) Transfer
- Page 313 and 314:
Uruguay Taxing authority and tax la
- Page 315 and 316:
Uruguay (continued) APA opportunity
- Page 317 and 318:
Venezuela Taxing authority and tax
- Page 319 and 320:
Venezuela (continued) Expected reac
- Page 321 and 322:
Vietnam (continued) Relevant regula
- Page 323 and 324:
Vietnam (continued) Documentation d
- Page 325 and 326:
Zimbabwe Taxing authority and tax l
- Page 327 and 328:
Zimbabwe (continued) Relevant regul
- Page 329 and 330:
Transfer pricing contacts Area cont
- Page 331 and 332:
Jurisdiction contacts • El Salvad
- Page 333 and 334:
Jurisdiction contacts • Rep. of C
- Page 335:
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