The Resource COVID-19 disruption : international tax and transfer pricing issues

COVID-19 disruption : international tax and transfer pricing issues

Label
COVID-19 disruption : international tax and transfer pricing issues
Title
COVID-19 disruption : international tax and transfer pricing issues
Creator
Subject
Language
  • eng
  • eng
Summary
This article focuses on some of the significant international tax and transfer pricing issues arising from companies' disruption activities. First, the authors discuss the tax implications of cash flow planning, with a primary focus on the interaction of certain provisions in the newly-enacted Coronavirus Aid, Relief, and Economic Security Act (CARES Act), Pub. L. No. 116-136,and the TCJA. Further, they discuss common international tax and transfer pricing issues related to R&D, supply chain, and remote workforce responses to the COVID-19 pandemic
Citation source
In: Journal of international taxation. - New York. - Vol. 31 (2020), no. 7 ; p. 39-45
http://library.link/vocab/creatorName
  • Tan Majure, K.J
  • Subramanian, P
  • Bloom, B. (Brett)
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • COVID-19 pandemic
  • transfer pricing
  • cash flow
  • R&D
Label
COVID-19 disruption : international tax and transfer pricing issues
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/J/JOUROFINT/7_39-45.pdf
Publication
Note
20200901

Library Locations

    • IBFD Library AmsterdamBorrow it
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      52.3736660 4.9336932
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