Methodologies for applying transfer pricing adjustments to comparable companies following the COVID-19 economic downturn recurso electrónico Alfredo Orlandi, Raffaele Iervolino and Maria Cristina Latino
By: Orlandi, Alfredo
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Contributor(s): Iervolino, Raffaele | Latino, Maria Cristina.
Material type: 
ArticlePublisher: 2020Subject(s): PRECIOS DE TRANSFERENCIA | CRISIS ECONOMICAS | PANDEMIAS | CORONAVIRUS | ANÁLISIS DE REGRESIÓN
In:
International Transfer Pricing Journal v. 27, n. 6, 2020Summary: This article analyses in detail the methodologies that could be used to apply COVID-19 comparability adjustments to the comparable companies selected in transfer pricing benchmark analyses. Specifically, the article investigates linear regression analyses based on (i) costs (variable and fixed) resulting from a change in revenues; (ii) variable costs resulting from a change in revenues with the subsequent application of specific sensitivity analysis for fixed costs in view of the operating model of specific industries; and (iii) revenues and costs (variable and fixed) resulting from a change in GDP or specific industry statistics.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2020/6-6 (Browse shelf) | Available | ITPJ/2020/6-6 |
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Resumen.
This article analyses in detail the methodologies that could be used to apply COVID-19 comparability adjustments to the comparable companies selected in transfer pricing benchmark analyses. Specifically, the article investigates linear regression analyses based on (i) costs (variable and fixed) resulting from a change in revenues; (ii) variable costs resulting from a change in revenues with the subsequent application of specific sensitivity analysis for fixed costs in view of the operating model of specific industries; and (iii) revenues and costs (variable and fixed) resulting from a change in GDP or specific industry statistics.
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