This international transfer pricing guide provides an overview of the different transfer pricing rules and regulations in key countries and details of how you can get further advice from Grant Thornton specialists, http://bit.ly/1l08cKD. More and more fiscal authorities are developing their transfer pricing laws, the principles are common, although interpretations differ from one tax authority to another. Grant Thornton specialists can help with: • audit support – sophisticated economic arguments, research and databases can help defend transfer pricing policies before the tax authorities • documentation – using expert local knowledge to prepare country-specific documentation to satisfy local tax regulations • planning – the growth or restructuring of a company doing business internationally provides an opportunity to review transfer pricing and tax planning to minimise tax burdens • supply chain re-engineering – the critical analysis of the supply chain to gain operational efficiencies.

2. More and more fiscal authorities continue to develop their transfer pricing laws. The principles
are common, although interpretations differ from one tax authority to another. Compliance
takes time and patience, and the demands and penalties from authorities are increasing. There
is greater emphasis on examination and audit activity to encourage compliance and ignoring
this issue is not an option for any well-run business.
This international transfer pricing guide provides an overview of the different transfer pricing
rules and regulations in key countries and details of how you can get further advice from Grant
Thornton specialists who can help with:
• audit support – sophisticated economic arguments, research and databases can help
defend transfer pricing policies before the tax authorities
• documentation – using expert local knowledge to prepare country-specific documentation
to satisfy local tax regulations
• planning – the growth or restructuring of a company doing business internationally
provides an opportunity to review transfer pricing and tax planning to minimise tax burdens
• supply chain re-engineering – the critical analysis of the supply chain to gain operational
efficiencies.

3. Contents
For a more detailed discussion on any of the country specific transfer pricing rules, or for
further assistance in addressing and resolving any intercompany transfer pricing issues,
please contact the relevant country contact listed at the end of each article and at the back of
this guide.
If your looking for help or advice on different transfer pricing rules and
regulations then visit our global tax publication page at www.gti.org
or click on the link in the description below.