Orlandi, Marco
Comparability analysis under COVID-19 circumstances in light of the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic electrónico / Marco Orlandi .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article depicts potential future scenarios that MNEs may have to face in the near future in light of the recent Guidance on the transfer pricing implications of the COVID-19 pandemic issued by the OECD. To this end, such scenarios are developed through a practical example that shows how year-end transfer pricing adjustments may be influenced by the pandemic according to the recommendation provided by the above-mentioned guidance.
PRECIOS DE TRANSFERENCIA
PANDEMIAS
CORONAVIRUS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
GUIAS
International Transfer Pricing Journal 1385-3074v. 28, n. 2, 2021
Comparability analysis under COVID-19 circumstances in light of the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic electrónico / Marco Orlandi .-- , 2021
Disponible únicamente en formato electrónico.
Resumen.
This article depicts potential future scenarios that MNEs may have to face in the near future in light of the recent Guidance on the transfer pricing implications of the COVID-19 pandemic issued by the OECD. To this end, such scenarios are developed through a practical example that shows how year-end transfer pricing adjustments may be influenced by the pandemic according to the recommendation provided by the above-mentioned guidance.
PRECIOS DE TRANSFERENCIA
PANDEMIAS
CORONAVIRUS
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
GUIAS
International Transfer Pricing Journal 1385-3074v. 28, n. 2, 2021