Coronavirus no need to rush : transfer pricing crisis management in Germany Ulf Andresen, Florian Hader and Rainer Hartmann Electrónico
By: Andresen, Ulf
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Contributor(s): Hader, Florian | Hartmann, Rainer.
Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | CORONAVIRUS | PANDEMIAS | EMPRESAS MULTINACIONALES | MODELO DE CONVENIO OCDE | ALEMANIA
In:
International Transfer Pricing Journal v. 27, n. 4, 2020Summary: The complete shutdown of the economy is an external shock to the profit and loss accounts of many companies in multinational groups of enterprises. Transfer pricing systems of MNEs find their reflection in these profit and loss accounts. In this context, the question arises how the common yardstick, the arm’s length principle, is to be applied in these special circumstances. Generally speaking, there can be no doubt that the arm’s length principle prevails even in crisis times. The main question is, what conditions within the meaning of article 9 of the OECD Model would the two “prudent and conscientious business managers” of the contracting parties have agreed upon taking into account the changed circumstances, i.e. what options realistically available would they have chosen?
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/4-4 (Browse shelf) | Available | ITPJ/2020/4-4 |
Disponible únicamente en formato electrónico.
Resumen.
The complete shutdown of the economy is an external shock to the profit and loss accounts of many companies in multinational groups of enterprises. Transfer pricing systems of MNEs find their reflection in these profit and loss accounts. In this context, the question arises how the common yardstick, the arm’s length principle, is to be applied in these special circumstances. Generally speaking, there can be no doubt that the arm’s length principle prevails even in crisis times. The main question is, what conditions within the meaning of article 9 of the OECD Model would the two “prudent and conscientious business managers” of the contracting parties have agreed upon taking into account the changed circumstances, i.e. what options realistically available would they have chosen?
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