Transfer pricing and loss allocation for the COVID-19 era by Bernardo Misle and Oriol Soler
By: Misle, Bernardo
.
Contributor(s): Soler, Oriol.
Material type: 
ArticlePublisher: 2020Subject(s): PANDEMIAS | CORONAVIRUS | CRISIS ECONOMICAS | PRECIOS DE TRANSFERENCIA | PERDIDAS
In:
Tax Notes International v. 100, n. 11, December 14, 2020, p. 1425-1430Summary: In this article, the authors consider COVID-19's effect on transfer pricing and how the OECD's guidelines apply to loss allocation in an unforeseen crisis.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 138-B/2020/100/11-1 (Browse shelf) | Available | OP 138-B/2020/100/11-1 |
Disponible también en formato electrónico.
Resumen.
In this article, the authors consider COVID-19's effect on transfer pricing and how the OECD's guidelines apply to loss allocation in an unforeseen crisis.
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