https://resources.comp-press.com/tags/simplified-distribution/Recent content in Simplified Distribution on CompPress | Transfer Pricing ResourcesHugoen-usFri, 16 Jan 2026 00:00:00 +0000https://resources.comp-press.com/news/oecd-country-profiles-third-batch-january-2026/Fri, 16 Jan 2026 00:00:00 +0000https://resources.comp-press.com/news/oecd-country-profiles-third-batch-january-2026/<p>The OECD published the third batch of updated transfer pricing country profiles on January 16, 2026, continuing the rolling update programme that began with the first batch in 2023 and the second batch released on October 22, 2025. The country profiles set out the legislative and administrative position of each participating jurisdiction on key transfer pricing topics.</p> <p>The latest update extends coverage of two areas that have been progressively built into the country profile template. The first is the application of the Hard-to-Value Intangibles (HTVI) approach under Chapter VI of the OECD Transfer Pricing Guidelines. The second is the implementation of the simplified and streamlined approach to baseline marketing and distribution activities under Pillar One Amount B, which jurisdictions can elect to apply for fiscal years beginning on or after January 1, 2025.</p>