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 |
Browsing IEF Shelves Close shelf browser
| No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | No cover image available | ||
| OP 138-B/2020/100/10-2 Transfer pricing benchmark | OP 138-B/2020/100/10-3 U.S. tax laws governing foreign pensions | OP 138-B/2020/100/10-4 Germany's source taxation conundrum | OP 138-B/2020/100/11-1 Transfer pricing and loss allocation for the COVID-19 era | OP 138-B/2020/100/11-2 Bilateral investment treaties | OP 138-B/2020/100/11-3 Spanish supreme court rejects application of beneficial owner concept not provided in a tax treaty | OP 138-B/2020/100/11-4 Modernizing general consumption taxes in the Caribbean |
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.
Click on an image to view it in the image viewer
There are no comments for this item.