OECD-aligned transfer pricing and cross-border tax
Country review of corporate tax, cross-border rules and the OECD-aligned transfer-pricing framework.
Knowledge database · country reviews
International tax & transfer pricing reviews.
English-language research briefings prepared for the Observatory. Each briefing is marked as research material, offers an accessible reading format and a DOCX download.
11 jurisdictions
Review collection
Research material in this collection is in English. It is provided for research and information and should be checked against the current official legislation before use.
Tax Code transfer pricing and cross-border framework
Country review of the Tax Code, cross-border taxation and transfer-pricing framework.
Income-tax, treaty context and TP documentation
Country review of income-tax rules, treaty context and transfer-pricing documentation.
Enterprise income tax and transfer-pricing administration
Country review of enterprise income tax, cross-border matters and transfer-pricing administration.
Corporate income tax, treaties and section 31
Country review of corporate income tax, treaty practice and section 31 transfer-pricing rules.
Income-tax legislation and tax procedures
Country review of income-tax legislation, tax procedures and cross-border issues.
Direct taxes and international tax context
Country review of direct taxes, international tax context and source monitoring.
Federal corporate tax and ministerial decisions
Country review of federal corporate tax, ministerial decisions and cross-border treatment.
ZATCA, income tax and TP requirements
Country review of income tax, ZATCA materials and transfer-pricing requirements.
Income tax and transfer-pricing directive
Country review of income-tax rules and the transfer-pricing directive framework.
Income tax and PMK 172/2023 transfer pricing
Country review of income tax, consolidated sources and PMK 172/2023.