— OFFICIAL SOURCES LIBRARY
Official Transfer Pricing References
Access selected transfer pricing guidance, legislation resources and technical materials published by the OECD and leading tax authorities.
This page brings together useful official references for professionals and businesses researching the arm’s-length principle, transfer pricing methods, documentation, benchmarking, financial transactions and jurisdiction-specific requirements.
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 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.
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.
Financial Transactions Guidance
Transfer Pricing and Intra-Group Financing
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.
Jurisdiction-Specific Official Guidance
Federal Tax Authority — TP Guide (CTGTP1)
Guidance on UAE Corporate Tax transfer pricing provisions, covering Related Parties, Connected Persons, the arm’s-length principle, methods and documentation.
ZATCA — Transfer Pricing Guidelines
Official guidelines explaining the application of Saudi Arabia’s transfer pricing framework and the arm’s-length principle.
HMRC — International Manual
Extensive official guidance on UK transfer pricing rules, transactions, documentation and intra-group financing, updated as UK rules develop.
IRAS — Transfer Pricing Guidelines
Detailed guidance covering the arm’s-length principle, comparability, methods, documentation, related-party loans and dispute prevention. Ninth Edition, June 2026.
ATO — Transfer Pricing
Official guidance on Australia’s international transfer pricing rules, documentation, risk assessment and related-party dealings.
Income Tax Department — TP Resources
Official resources on transfer pricing compliance, including Form 3CEB audit reporting and Advance Pricing Agreement procedures.
Additional International References
OECD Mutual Agreement Procedure Profiles
Jurisdiction-specific information on competent authorities, domestic MAP procedures and practical guidance for accessing the Mutual Agreement Procedure in cross-border tax disputes.
Keeping Pace with Transfer Pricing Developments
Transfer pricing frameworks continue to evolve internationally. The resources above provide direct access to authoritative materials published by the relevant organisations and tax authorities. Visitors should refer to the latest version available from the official source when researching a particular jurisdiction or transaction.
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. Inclusion of an organisation, authority or external link does not imply affiliation, sponsorship or endorsement. External resources may be amended, replaced or withdrawn without notice by their publishers.
Professional Disclaimer
Information and external resources available through this page do not constitute tax, legal, accounting or transfer pricing advice. Requirements vary by jurisdiction and depend on the facts and circumstances of each transaction. Professional advice should be obtained where appropriate.