This organisation publishes open reference material on transfer pricing: the OECD Transfer Pricing Guidelines explained, country rules summarised from the OECD transfer pricing country profiles, benchmarking and arm's length range methods, documentation checklists and AI prompts. It is maintained by the team behind myTransferPricing, an AI-first transfer pricing platform for in-house tax teams and advisory firms, hosted in the EU.
Transfer pricing rules are public, but scattered across PDFs and hard to reuse. We rebuild them from the primary OECD sources as plain markdown, with the source and its date stated in every file, so a person can read them and an AI agent can load them into a context window or retrieval index without conversion. Every change is versioned in git.
Everything lives in transfer-pricing-reference.
| Material | Where |
|---|---|
| Country profiles for 18 jurisdictions: Austria, Belgium, Brazil, Denmark, France, Germany, Greece, Ireland, Italy, Luxembourg, the Netherlands, Poland, Singapore, Spain, Sweden, Switzerland, the United Kingdom and the United States, each adapted from that country's OECD transfer pricing country profile | country-profiles/ |
| Prompts for AI assistants, starting with a review of a local file against a country profile | prompts/ |
| Disclaimers, the OECD licence check and how adapted material is attributed | disclaimers/ |
Nine of the country profiles are also browsable at mytransferpricing.com/country-profiles.
- Chapter notes on the OECD Transfer Pricing Guidelines (2022 edition)
- Benchmarking and arm's length range methods, including the interquartile range
- Master file and local file documentation checklists (BEPS Action 13)
- More prompts for AI agents on transfer pricing work
Two free tools already apply these methods, with no signup: the arm's length range generator and the transfer pricing documentation checklist.
All material is published under CC BY 4.0. Copy, adapt and redistribute it, including commercially, as long as you credit the OECD for the underlying work and myTransferPricing for the adaptation. It is general information, not tax advice; see the disclaimers before relying on it.
myTransferPricing turns this reference into working documentation, benchmarks and reviews for your group. Request a demo or visit mytransferpricing.com.