Global Transfer Pricing Guide

The Global Transfer Pricing Guide has been developed to provide an easy reference for finance and tax specialists within multi-national companies or those considering cross-border ventures.  It presents the relevant rules and legislation in each country including pricing methods, documentation requirements and penalties.  We hope you find this a useful and easy-to-use guide to what is an increasingly complex area of tax planning and compliance.

The contents of this guide have been carefully compiled by individual member firms of UHY, an
international network of independent accounting and consulting firms.  The tax partners and
staff of UHY member firms throughout the world combine knowledge with regional, national
and international skill sets to help our clients achieve further business success.

These details are intended for general guidance only.  Each individual country’s tax rules are
continually changing; therefore, this guide cannot and does not provide definitive guidance on
which to base specific decisions.  When more information is required on a country, reference
should be made to the laws, regulations and tax treaties of the specific country. more