The index lists the Transfer Pricing records currently represented in the Reference Record registry. Coverage includes international reference records, regional records, national jurisdictions and selected subnational jurisdictions where state or provincial tax treatment creates a distinct transfer pricing operating environment.
Records are grouped by international scope and then listed alphabetically within each group. National records are retained alongside their state, provincial or constituent-jurisdiction records where both exist, so that users can navigate from the broad country framework to the locally distinct operating environment.
International records describe the global transfer pricing framework and the cross-border principles that connect national systems.
| International | International Transfer Pricing |
European records are listed alphabetically. The United Kingdom national record is retained together with its England and Wales, Northern Ireland and Scotland records.
Asian records are listed alphabetically and include East Asia, South Asia, the Gulf and Middle East jurisdictions represented in the registry.
| China | Transfer Pricing China |
| Hong Kong | Transfer Pricing Hong Kong |
| India | Transfer Pricing India |
| Israel | Transfer Pricing Israel |
| Japan | Transfer Pricing Japan |
| Qatar | Transfer Pricing Qatar |
| Saudi Arabia | Transfer Pricing Saudi Arabia |
| Singapore | Transfer Pricing Singapore |
| South Korea | Transfer Pricing South Korea |
| United Arab Emirates | Transfer Pricing United Arab Emirates |
Oceania records are listed alphabetically.
| Australia | Transfer Pricing Australia |
| New Zealand | Transfer Pricing New Zealand |
North American records are listed alphabetically by national jurisdiction and then by represented state or provincial record. The national Canada and United States records are retained together with their provincial and state records.
| Canada | Transfer Pricing Canada |
| Canada - Alberta | Transfer Pricing Alberta |
| Canada - British Columbia | Transfer Pricing British Columbia |
| Canada - Ontario | Transfer Pricing Ontario |
| Canada - Quebec | Transfer Pricing Quebec |
| Mexico | Transfer Pricing Mexico |
| United States | Transfer Pricing United States |
| United States - California | Transfer Pricing California |
| United States - Delaware | Transfer Pricing Delaware |
| United States - Florida | Transfer Pricing Florida |
| United States - Georgia | Transfer Pricing Georgia |
| United States - Illinois | Transfer Pricing Illinois |
| United States - Massachusetts | Transfer Pricing Massachusetts |
| United States - Nevada | Transfer Pricing Nevada |
| United States - New Jersey | Transfer Pricing New Jersey |
| United States - New York | Transfer Pricing New York |
| United States - Pennsylvania | Transfer Pricing Pennsylvania |
| United States - Texas | Transfer Pricing Texas |
| United States - Washington | Transfer Pricing Washington |
| United States - Wyoming | Transfer Pricing Wyoming |
South American records currently represented in the registry.
| Brazil | Transfer Pricing Brazil |
Index Scope: International Transfer Pricing Reference System
Ordering: Records are grouped by international scope and listed alphabetically within each group. National records remain visible alongside related state, provincial or constituent-jurisdiction records.
National and Subnational Records: Canada, the United Kingdom and the United States are retained as national entries where a national record exists. Provincial, constituent-jurisdiction and state records are included where local corporate tax, combined reporting, gross receipts tax, separate entity reporting or provincial administration materially affects the transfer pricing operating position.
Index Availability: Public Editorial Reference Index