New Transfer Pricing Rules as from 1 January 2014

Journal
Jonsson, S.T.; Birgisson, H.I.
Iceland
International Transfer Pricing Journal 2014 (Volume 21), No. 4
PriceUSD 45

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.