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Iceland - Revised Transfer Pricing Rules as from 15 June 2015

Country:
Iceland
Author:
S. Jonsson; H. Birgisson
Issue:
International Transfer Pricing Journal, 2015 (Volume 22), No 6
Published:
1 October 2015
The OECD Transfer Pricing Guidelines were legislatively implemented in Iceland with effect from 1 January 2014 through new articles in the Income Tax Act. A regulation on the topic was issued in December 2014 and the above-mentioned articles were also amended in June 2015. The authors consider these changes, effects on domestic related entities, documentation requirements and tax return disclosures.
 
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