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The impact of the COVID-19 pandemic on Advance Pricing Agreements Bruno Gibert Electrónico

By: Gilbert, Bruno .

Material type: Article

ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA

| PANDEMIAS

| CORONAVIRUS

| ACUERDOS PREVIOS SOBRE PRECIOS DE TRANSFERENCIA

In: International Transfer Pricing Journal v. 27, n. 5, 2020 Summary: The COVID-19 pandemic may impact transfer pricing policies applied within multinational groups. As a result, one could legitimately wonder whether the pandemic could also impact advance pricing agreements (APAs) either concluded or under discussion between tax administrations and enterprises. This question is of foremost importance given that the terms and conditions of APAs are set to ensure tax certainty. In such circumstances, taxpayers could examine how potential changes triggered by the COVID-19 pandemic could impact APAs (section 1.) and what the procedural impact of the COVID-19 pandemic would be on APAs concluded or under discussion (section 2.).

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Item type	Current location	Home library	Call number	Status	Date due	Barcode
Recursos electrónicos	IEF	IEF	ITPJ/2020/5-3 (Browse shelf)	Available		ITPJ/2020/5-3

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Previous	ITPJ/2020/5-12 Should transfer pricing practitioners become credit rating analysts?	ITPJ/2020/5-13 Developing a transfer pricing policy framework for the current economic crisis and beyond	ITPJ/2020/5-2 Applying the turnover filter in transfer pricing	ITPJ/2020/5-3 The impact of the COVID-19 pandemic on Advance Pricing Agreements	ITPJ/2020/5-4 Transfer pricing obligations and significant global entities	ITPJ/2020/5-6 The blockchain technology in transfer pricing	ITPJ/2020/5-7 Mandatory disclosure rules implementation in Luxembourg	Next

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Resumen.

The COVID-19 pandemic may impact transfer pricing policies applied within multinational groups. As a result, one could legitimately wonder whether the pandemic could also impact advance pricing agreements (APAs) either concluded or under discussion between tax administrations and enterprises. This question is of foremost importance given that the terms and conditions of APAs are set to ensure tax certainty. In such circumstances, taxpayers could examine how potential changes triggered by the COVID-19 pandemic could impact APAs (section 1.) and what the procedural impact of the COVID-19 pandemic would be on APAs concluded or under discussion (section 2.).

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The impact of the COVID-19 pandemic on Advance Pricing Agreements Bruno Gibert Electrónico

By: Gilbert, Bruno.

Browsing IEF Shelves Close shelf browser

By: Gilbert, Bruno .