Iceland - New Transfer Pricing Rules as from 1 January 2014
- S.T. Jonsson; H.I. Birgisson
- International Transfer Pricing Journal, 2014 (Volume 21), No 4
- 14 July 2014
The OECD Transfer Pricing Guidelines have been legislatively implemented in Iceland with effect from 1 January 2014. The authors consider the related changes, including documentation requirements and the possibility of obtaining an advance pricing agreement.