The impact of Covid-19 on transfer pricing - October 2020
The Covid-19 pandemic has far‑reaching consequences, and will have serious implications on transfer pricing for many multinational enterprises (“MNEs”). This is particularly challenging for businesses to manage due to the current lack of guidance from the OECD.
With this guide, we review the impact of Covid-19 on:
- Transfer pricing treatment of government aid;
- Comparable searches;
- Low-risks entities (“LREs”);
- Advance pricing agreements (“APAs”). This will be updated as new OECD guidance is published.
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