Guidance on the transfer pricing implications of the COVID‑19 pandemic
收藏Organisation for Economic Co-operation and Development2026-04-11 收录
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https://www.oecd.org/en/publications/guidance-on-the-transfer-pricing-implications-of-the-covid-19-pandemic_731a59b0-en.html
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In response to the COVID-19 crisis, a number of tax administrations have already published domestic guidance on some of the transfer pricing implications of COVID-19. While this is an important first step in setting taxpayer expectations, facilitating co-operative compliance and delivering greater tax certainty, the two-sided nature of transfer...
