How to Price in a Pandemic: New OECD Guidance on Transfer Pricing Challenges Caused by COVID-19
By EsqSocial Corporation 30/12/20
Our International Tax Group examines how the Organisation for Economic Co-operation and Development’s new guidance reiterates the central role of the arm’s-length standard and provides guideposts for taxpayers and tax administrations as they analyze how the COVID-19 pandemic is affecting intercompany pricing....
By: Alston & Bird