OFFICIAL TRANSFER PRICING REFERENCES
Authoritative Transfer Pricing Guidance & Official Resources
GLOBAL TRANSFER PRICING STANDARDS
OECD Transfer Pricing Guidelines
OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations
The OECD Transfer Pricing Guidelines provide the internationally recognised framework for applying the arm’s-length principle to transactions between associated enterprises. They address comparability analysis, transfer pricing methods, intangibles, intra-group services, financial transactions, documentation and other key areas.
OECD Transfer Pricing Country Profiles
Understand Transfer Pricing Rules by Jurisdiction
The OECD Transfer Pricing Country Profiles provide country-specific information on domestic transfer pricing frameworks, including the arm’s-length principle, methods, comparability analysis, intangibles, intra-group services, documentation, safe harbours and dispute-resolution mechanisms.
This is particularly useful for businesses seeking a high-level understanding of how OECD principles are implemented across different jurisdictions.
OECD Transfer Pricing Documentation & CbCR
Transfer Pricing Documentation and Country-by-Country Reporting
Official OECD guidance covering the international framework for the Master File, Local File and Country-by-Country Report, developed as part of the BEPS Action 13 documentation framework.
OECD Financial Transactions Guidance
Transfer Pricing Guidance on Financial Transactions
Official OECD guidance addressing transfer pricing considerations relating to financial transactions, including intra-group financing and related matters.
JURISDICTION-SPECIFIC OFFICIAL GUIDANCE
United Arab Emirates
Federal Tax Authority — Transfer Pricing Guide | CTGTP1
The UAE Federal Tax Authority’s dedicated Transfer Pricing Guide provides guidance on the application of the UAE Corporate Tax transfer pricing provisions, including Related Parties, Connected Persons, the arm’s-length principle, transfer pricing methods and documentation.
Saudi Arabia
ZATCA — Transfer Pricing Guidelines
The Zakat, Tax and Customs Authority publishes official Transfer Pricing Guidelines explaining the application of Saudi Arabia’s transfer pricing framework and arm’s-length principle. (Zatca)
United Kingdom
HM Revenue & Customs — Transfer Pricing Guidance
HMRC’s International Manual contains extensive official guidance covering UK transfer pricing rules, transactions, documentation, operational matters, intra-group financing and related international tax issues. The transfer pricing sections continue to be updated as UK rules develop.
Singapore
IRAS — Transfer Pricing Guidelines
The Inland Revenue Authority of Singapore provides detailed transfer pricing guidance covering the arm’s-length principle, comparability analysis, methods, documentation, adjustments, related-party loans and dispute prevention and resolution.
IRAS currently lists the Ninth Edition of its Transfer Pricing Guidelines, published in June 2026. (Default)
Australia
Australian Taxation Office — Transfer Pricing
The Australian Taxation Office maintains official guidance on Australia’s international transfer pricing rules, including the arm’s-length principle, documentation, risk assessment and related-party international dealings.
India
Income Tax Department — Transfer Pricing Resources
India’s Income Tax Department provides official resources relating to transfer pricing compliance, including the transfer pricing audit report in Form 3CEB and Advance Pricing Agreement procedures.
ADDITIONAL INTERNATIONAL REFERENCES
OECD Mutual Agreement Procedure Profiles
MAP Profiles provide jurisdiction-specific information concerning competent authorities, domestic MAP procedures and practical guidance on accessing the Mutual Agreement Procedure for cross-border tax disputes.
IMPORTANT NOTICE
Third-Party & Official Resources Disclaimer
Links to OECD publications, governmental websites, tax-authority guidance and other third-party resources are provided solely for informational and educational purposes.
All copyrights, trademarks and intellectual property rights in external materials remain with their respective owners.
The inclusion of an organisation, authority, publication or external link does not imply that thetransferpricing.com or Prime Partners Global LLC-FZ is affiliated with, sponsored by, authorised by or endorsed by the relevant organisation or authority.
External resources are maintained by their respective publishers and may be amended, replaced or withdrawn without notice.
Professional Disclaimer
Information and external resources available through this page do not constitute tax, legal, accounting or transfer pricing advice. Transfer pricing requirements vary by jurisdiction and depend on the facts and circumstances of each transaction. Professional advice should be obtained where appropriate.