OrbitaxOECD Publishes Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic
|Approved Changes|OECD
On 18 December 2020, the OECD published guidance on the transfer pricing implications of the COVID-19 pandemic.
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ABOUT
This Guidance clarifies and illustrates the practical application of the arm's length principle as articulated in the OECD Transfer Pricing Guidelines to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. It was developed and approved by…
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