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Transfer pricing aspects of sanctions against countries electrónico Matteo Cataldi and Mirko Severi

By: Cataldi, Matteo.
Contributor(s): Severi, Mirko.
Material type: ArticleArticleSubject(s): PRECIOS DE TRANSFERENCIA | FISCALIDAD INTERNACIONAL | POLITICA FISCAL | EMPRESAS MULTINACIONALES | GUERRA | SANCIONES | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO In: International Transfer Pricing Journal v. 29, n. 4, 2022, p. 241-246Summary: This article analyses the transfer pricing aspects of extraordinary government policies such as those that have been recently implemented in response to the Russian-Ukraine conflict. The article offers an overview of the guidelines provided in this respect by the OECD and of the areas where multinational enterprises may need to take actions because of the current restrictive government measures.
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Recursos electrónicos IEF
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ITPJ/2022/4-4 (Browse shelf) Available ITPJ/2022/4-4

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This article analyses the transfer pricing aspects of extraordinary government policies such as those that have been recently implemented in response to the Russian-Ukraine conflict. The article offers an overview of the guidelines provided in this respect by the OECD and of the areas where multinational enterprises may need to take actions because of the current restrictive government measures.

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