Transfer Pricing Simplification Measures

The OECD launched in 2010 a project on the administrative aspects of transfer pricing, including a review of techniques that may be implemented by countries to optimise the use of taxpayers’ and tax administrations’ resources while improving the compliance and enforcement climate. Transfer pricing simplification measures existing in 33 OECD and non-OECD economies were identified and analysed. A document containing the main findings from this analysis and a compilation of the country responses has now been published.