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2020 documenting transfer pricing under pandemic circumstances electrónico Brigitte Baumgartner

By: Baumgartner, Brigitte.
Material type: ArticleArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | DOCUMENTOS | PANDEMIAS | CORONAVIRUS | SITUACION ECONOMICA In: International Transfer Pricing Journal v. 28, n. 2, 2021Summary: The author addresses the COVID-19 transfer pricing challenges, covering the steps for analysing transfer pricing implementation, documentation processes and adjustments in 2020. The article is based on the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic and the OECD Transfer Pricing Guidelines 2017.
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Resumen.

The author addresses the COVID-19 transfer pricing challenges, covering the steps for analysing transfer pricing implementation, documentation processes and adjustments in 2020. The article is based on the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic and the OECD Transfer Pricing Guidelines 2017.

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