The survey described in this document focused specifically on simplification measures countries have adopted as part of their transfer pricing regimes. These include not only safe harbours but also measures such as less stringent documentation requirements, alleviated penalties, streamlined procedures, etc. This document contains both an analysis of the key findings from the survey and a compilation of the country responses. Some of the key findings are:
- More than 80% of the respondent countries have transfer pricing simplification measures in place,
- Almost 75% of available simplification measures are directed to SMEs, small transactions and low value added intra-group services,
- Out of 33 respondent countries which have simplification measures, 16 countries have safe harbours, i.e. simplified transfer pricing method, safe harbour arm’s length range/rate, safe harbour interest rate, and exemption from transfer pricing rules/adjustment,
- Of those 16 countries, 10 countries have simplified transfer pricing methods, safe harbour arm’s length range/rate and safe harbour interest rates.