Insights

Transfer Pricing Country Profiles

Country-by-country guides to transfer pricing law, documentation, filing deadlines, safe harbours, penalties and dispute routes. Download each profile as a PDF.

Flag of India

India

India’s transfer pricing rules under the Income-tax Act, 1961 and the Income-tax Act, 2025: coverage, documentation, filing dates, safe harbours, penalties and dispute resolution.

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Flag of the United States

United States

United States federal transfer pricing under IRC section 482: coverage, documentation, Form 5472 and 8975 reporting, penalties and dispute resolution.

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About these transfer pricing country profiles

Each AventaaGlobal transfer pricing country profile summarises how a country applies the arm’s length principle: the governing law, documentation and filing duties, safe harbours, penalties and dispute resolution. Read the summary here and download the full PDF. The India and United States guides are available now, and profiles for the United Kingdom, Singapore and UAE are in preparation.