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In many of the CEE countries, transfer pricing regimes are still developing with uncertainty prevailing where regulations have not been issued yet or where best practice rules still have to emerge. Taxpayers with cross-border business relations should be aware that the regulations issued by national tax authorities may not (or not yet) be in line with the provisions of the OECD-Guidelines. Local documentation requirements vary as well as the availability of certain transfer pricing methods, benchmarking and advance pricing agreements and regulations regarding business restructuring.
The Transfer Pricing guide and survey are a useful reference to practitioners seeking an overview about transfer pricing regulations of the countries in Central and Eastern Europe. The surveys have been compiled by WTS (World Tax Services)Alliance.
‘WTS Alliance TP Survey‘ is a worldwide survey which gives you an overview of Transfer Pricing facts for all 53 countries that WTS Alliance covers.
‘WTS Alliance TP Guide – Central and Eastern Europe’ provides background information on the Transfer Pricing regime in this important part of Europe.
Fenech Farrugia Fiott Legal is a member of WTS Alliance. For further information about international tax and transfer pricing please contact This e-mail address is being protected from spambots. You need JavaScript enabled to view it or This e-mail address is being protected from spambots. You need JavaScript enabled to view it .