On 22 May 2025, the OECD published updates for the transfer pricing country profiles (reflecting latest transfer pricing legislation and practices), in 11 jurisdictions – including Azerbaijan, Colombia, Croatia, Denmark, Honduras, Indonesia, Jamaica, Luxembourg, Malaysia, Saudi Arabia and Pakistan.

On 22 July 2025, the OECD published a further 12 updates, including – Austria, Belgium, Canada, Ireland, Latvia, Lithuania, Mexico, the Netherlands, New Zealand, Singapore, South Africa, and Spain.

The profiles cover the countries’ domestic transfer pricing legislation regarding the arm’s length principle, TP methods, comparability analysis, intangible property, intra-group services, cost contribution analyses, documentation, administrative approaches to managing and resolving disputes, safe harbours and other measures.

The latest country profiles include the country-specific information on the transfer pricing treatment of hard-to-value intangibles and the simplified and streamlined approach for baseline marketing and distribution activities (Amount B).

Updates to the country profiles (now available for 78 countries), will continue throughout 2025.