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Tax Breaking News : January 2021

Guidance on the transfer pricing implications of the COVID-19 pandemic (Covid Guidance)

Guidance on the transfer pricing implications of the COVID-19 pandemic (Covid Guidance)

Consistent with our commitment to keep you updated on the most significant tax developments, we summarize below the “Guidance on the transfer pricing implications of the COVID-19 pandemic”, released by the Organization for Economic Co-operation and Development (OECD), on 18th December 2020.

In this edition (Download PDF, 420 KB )

We cover the four priority areas in which the OECD Guidance focuses where the challenges posed by COVID-19 are most significant:

  • Comparability Analysis
  • Losses and the allocation of COVID-19 specific costs
  • Government assistance programs
  • Advance Pricing Agreements (APAs)