The Resource Developing a transfer pricing policy framework for the current economic crisis and beyond

Developing a transfer pricing policy framework for the current economic crisis and beyond

Label
Developing a transfer pricing policy framework for the current economic crisis and beyond
Title
Developing a transfer pricing policy framework for the current economic crisis and beyond
Creator
Subject
Language
eng
Summary
The COVID-19 outbreak has brought abrupt changes to the supply chains of many multinational enterprises. The economic crisis sparked by the pandemic will potentially distort arm's length conditions based on which transfer prices are set and regulated. This article retraces historical interactions between economic crises and transfer pricing regimes and identifies bottlenecks in applying the arm's length principle during the crisis. It highlights the need for international organizations, taxpayers and tax administrations to develop a targeted policy response framework to deal with such challenges of the present and the future
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 27 (2020), no. 5 ; 15 p
http://library.link/vocab/creatorName
  • Prasanna, S
  • Cardoso, G. Capristano
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • COVID-19 pandemic
  • economic crisis
  • arm's length principle
  • reorganization
  • intercompany loan
  • intra-group financing
  • digital economy
  • comparability analysis
  • tax certainty
Label
Developing a transfer pricing policy framework for the current economic crisis and beyond
Instantiates
Publication
Label
Developing a transfer pricing policy framework for the current economic crisis and beyond
Publication

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