Jurisdictions
Jurisdiction guides — India, the US, UK, UAE, Singapore, Germany, Malaysia, Vietnam, Mauritius, China, Australia, Canada, South Africa, Brazil, Netherlands, Ireland, Japan and Saudi Arabia — plus a global coverage map.
India Transfer Pricing: The Complete s.92 Overview (2026)
The Indian transfer pricing framework end to end: section 92 and its sub-sections, the Rule 10B methods, the documentation tiers, the thresholds, the penalties and the TPO.
Read docRule 10D and 10DA Deep Dive: Local File and Master File Requirements
The Indian documentation rules rule by rule: Rule 10D’s Local File blocks, the 30-day preparation window and the 282BC production; Rule 10DA’s Master File and its maintain-and-produce obligation.
Read docRule 10AA and 10AB Safe Harbours in India: Conditions and Strategy
The Indian service safe harbours’ jurisdiction mechanics: Rule 10AA’s intra-group services harbour and Rule 10AB’s KPO/ITES tiering, their conditions, and how they sit in the current Rule 10TD regime.
Read docTDS on Transfer Pricing Payments: Interest, Royalty, Service Fees
The withholding character and rates on intra-group payments — interest, royalty, technical and management fees — the DTAA interplay, the royalty-versus-service dispute, and the compliance mechanics.
Read docExternal Transfer Pricing (ETP): Inbound Investors’ Playbook
ETP from the investor’s side: pricing the inbound investment — the share purchase, the technology, the capital — the TPO’s examination of the Indian position, and the investor’s documentation.
Read docMAP and DTAs in India: Resolving Double Taxation After an Adjustment
The mutual agreement procedure in India: the MAP rules, the DTA network, the application, the timelines, the correlative adjustment — and the practical outcomes for the adjusted taxpayer.
Read docUS Transfer Pricing: IRC Section 482 (Methods, Docs, Penalties)
The US transfer pricing framework: section 482 and the regulations’ methods, the contemporaneous documentation standard under Reg. 1.6662-6, the valuation-misstatement penalties, and the CPM’s place.
Read docUK Transfer Pricing: TIOPA 2010, Documentation and Penalties
The UK transfer pricing framework: the TIOPA 2010 arm’s length rule, the connected-parties standard, the OECD-based documentation practice, and the penalty landscape for the mispriced transaction.
Read docUAE Transfer Pricing: Law 62/2025, Safe Harbours and Documentation
The UAE transfer pricing regime under the new TP law: the related-party transaction scope, the safe harbours (services cost plus, the deposit position), the documentation, and the deadlines.
Read docSingapore Transfer Pricing: IRAS Guidelines and Documentation
The Singapore transfer pricing framework: IRAS’s OECD-aligned guidelines, the documentation standard for controlled transactions, the examination practice, and the regional-hub considerations.
Read docGermany Transfer Pricing: Section 1 AoG, Documentation and Adjustments
The German transfer pricing framework: section 1 of the Außensteuergesetz, the Fremdvergleich standard, the OECD-based documentation, the estimation risk, and the correlative relief.
Read docTP Documentation Thresholds and Deadlines: Global Comparison Table
Documentation thresholds, deadlines, penalties, and arm’s-length nuance compared — the six majors in depth, twelve more regimes in summary, from India and the US to Malaysia and Saudi Arabia.
Read docWhich Countries Have Transfer Pricing Rules? Global Coverage Guide
How transfer-pricing regimes cluster worldwide — the OECD standard, the EU overlay, the developing-country statutes, the no-CIT centres — and how to work any jurisdiction defensibly.
Read docMalaysia Transfer Pricing: LHDN Rules and Documentation
The Malaysian transfer pricing framework: section 140A of the Income Tax Act 1967, the IRB Guidelines, the documentation duty, the 14-day production clock, and the India reading.
Read docVietnam Transfer Pricing: GDT Rules, Decree 132 and Documentation
The Vietnamese transfer pricing framework: the General Department of Taxation’s regime, the arm’s length methods, the documentation duty, the 10-working-day production clock, and the India reading.
Read docMauritius Transfer Pricing: MRA Rules, GBL Substance and India
The Mauritian framework: the Income Tax Act’s associated-person rules, the MRA documentation duty, the global-business substance test, and the India corridor after the 2016 Protocol.
Read docChina Transfer Pricing: STA Rules, Announcement 42 and Documentation
The Chinese framework: the Enterprise Income Tax Law’s special tax-adjustment rules, Announcement 42/2016’s documentation tiers, the related-party declaration, and the India reading.
Read docAustralia Transfer Pricing: Division 815, Documentation and Penalties
The Australian transfer pricing framework: Division 815 of the ITAA 1997, the ATO’s 28-day documentation window, the penalty protection, and the CbCR threshold.
Read docCanada Transfer Pricing: Section 247, Documentation and Penalties
The Canadian transfer pricing framework: section 247 of the Income Tax Act, the section 233.4 contemporaneous documentation and reasonable-efforts standard, Form T106, and penalties.
Read docSouth Africa Transfer Pricing: Section 31, SARS Practice and the File
The South African transfer pricing framework: section 31 of the Income Tax Act, the SARS guideline and SAICA practice, the 21-day documentation window, and the penalty exposure.
Read docBrazil Transfer Pricing: Law 12,715/2012 and the Prescribed Margins
The Brazilian transfer pricing framework: Law 12,715/2012 and the prescribed fixed-margin methods, the return-linked electronic filing, the penalties, and the limits of treaty relief.
Read docNetherlands Transfer Pricing: Article 8b and the 30-Day File
The Dutch transfer pricing framework: Article 8b’s normalisatieleer, the Belastingdienst guidance, the 30-day documentation standard, and the conduit-substance and treaty-claim questions.
Read docIreland Transfer Pricing: Section 80T, the Manual and Documentation
The Irish transfer pricing framework: section 80T TCA 1997, Revenue’s transfer-pricing manual, the EU-derived master and local file, the 30-day production rule, and the MAP routes.
Read docJapan Transfer Pricing: Article 66-4-3 and the Three-Month File
Japan’s transfer pricing framework: the Corporation Tax Law control-transaction rules, Article 66-4-3 documentation, the prescribed methods and safe harbours.
Read docSaudi Arabia Transfer Pricing: ZATCA Bylaws and the Arabic File
The Saudi transfer pricing framework: ZATCA’s TP bylaws applying from the 2024 period, the Arabic-language local and master file, the with-return filing, and the risk-rating examination.
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