The global upheavals of the global COVID pandemic have affected almost all companies and economic sectors. The effects on corporate taxation should also not be underestimated.
Transfer pricing is of particular importance in the international context. The unique economic conditions resulting from COVID-19 and the government’s responses to the pandemic have created practical challenges to the application of the arm’s length principle.
On December 18, 2020, the OECD published guidelines for transfer pricing in the context of the COVID-19 pandemic.
We are happy to support you with questions of international tax law, especially questions of transfer pricing.