Covid-19 Transfer pricing comparability analysis

15/02/2021 The recent publication of the Organisation for Economic Co-operation and Development (OECD) provides us with generic guidance on how to handle comparability analysis during the pandemic period. However, the lack of practical guidelines from the OECD forces us to ask ourselves what approach should be taken.

This article provides insights about the adjustments to the comparable studies dealt with by the Mazars worldwide Transfer Pricing (TP) teams in 2020 in order to reflect the impact of the Covid-19 pandemic.

If you have any questions, please don’t hesitate to get in touch with any member of Mazars’ transfer pricing team.