Consistent with our commitment to keep you updated on the most significant tax developments, we summarize below the “Guidance on the transfer pricing implications of the COVID-19 pandemic”, released by the Organization for Economic Co-operation and Development (OECD), on 18th December 2020.
In this edition (Download PDF, 420 KB )
We cover the four priority areas in which the OECD Guidance focuses where the challenges posed by COVID-19 are most significant:
- Comparability Analysis
- Losses and the allocation of COVID-19 specific costs
- Government assistance programs
- Advance Pricing Agreements (APAs)
