Comparability analysis under COVID-19 circumstances in light of the OECD Guidance on the transfer pricing implications of the COVID-19 pandemic electrónico Marco Orlandi
By: Orlandi, Marco
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Material type: 
ArticlePublisher: 2021Subject(s): PRECIOS DE TRANSFERENCIA | PANDEMIAS | CORONAVIRUS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | GUIAS
In:
International Transfer Pricing Journal v. 28, n. 2, 2021Summary: This article depicts potential future scenarios that MNEs may have to face in the near future in light of the recent Guidance on the transfer pricing implications of the COVID-19 pandemic issued by the OECD. To this end, such scenarios are developed through a practical example that shows how year-end transfer pricing adjustments may be influenced by the pandemic according to the recommendation provided by the above-mentioned guidance.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Recursos electrónicos | IEF | IEF | ITPJ/2021/2-6 (Browse shelf) | Available | ITPJ/2021/2-6 |
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Disponible únicamente en formato electrónico.
Resumen.
This article depicts potential future scenarios that MNEs may have to face in the near future in light of the recent Guidance on the transfer pricing implications of the COVID-19 pandemic issued by the OECD. To this end, such scenarios are developed through a practical example that shows how year-end transfer pricing adjustments may be influenced by the pandemic according to the recommendation provided by the above-mentioned guidance.
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