Regulations Reference
Section 482 is the US law on pricing between related companies, and its regulations are binding in the US. The OECD Transfer Pricing Guidelines are the international standard most other countries follow.
Read, copy, and cite the source rules. Verbatim text with one-click citations.
Source texts
- Binding in the US
US Section 482
The Treasury regulations under §482 (§§ 1.482-0 to 1.482-9 and the §1.6662-6 penalty rule), pulled verbatim from the official eCFR with per-paragraph citations.
Open reference → - International standard
OECD Transfer Pricing Guidelines
The 2022 Guidelines by chapter and paragraph, reproduced with permission, with per-paragraph citations and deep links to the official text.
Open reference →
Local rules
Summaries of the transfer pricing rules in 102 countries: the law, documentation, methods, penalties, and filing deadlines, each linked to its official source.