Transfer pricing and COVID-19 loss allocation for retailers by Giacomo Soldani and Andrea Tempestini
By: Soldani, Giacomo
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Contributor(s): Tempestini, Andrea.
Material type: 
ArticlePublisher: 2020Subject(s): EMPRESAS MULTINACIONALES | PERDIDAS | PRECIOS DE TRANSFERENCIA | CORONAVIRUS | CRISIS ECONOMICAS
In:
Tax Notes International v. 98, n. 11, June 15, 2020, p. 1251-1261Summary: In this article, the authors offer a proposal to help multinational entities allocate pandemic-related losses between retailers and principals while maintaining a consistent transfer pricing strategy.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-Bis/2020/98/11-3 (Browse shelf) | Available | OP 138-Bis/2020/98/11-3 |
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| OP 138-Bis/2020/98/11 Tax Notes International | OP 138-Bis/2020/98/11-1 The need to close the FATCA loophole to preserve the integrity of U.S. tax enforcement efforts | OP 138-Bis/2020/98/11-2 Canadian Appeal Court rejects government's treaty-shopping arguments against Luxembourg holding company | OP 138-Bis/2020/98/11-3 Transfer pricing and COVID-19 | OP 138-Bis/2020/98/11-4 FTCs and the "two-state problem" | OP 138-Bis/2020/98/12 Tax Notes International | OP 138-Bis/2020/98/12-1 COVID-19 challenges for the arm's-length principle |
Disponible también en formato electrónico.
Resumen.
In this article, the authors offer a proposal to help multinational entities allocate pandemic-related losses between retailers and principals while maintaining a consistent transfer pricing strategy.
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