Abstract
This article depicts potential future scenarios that MNEs may have to face in the near future in light of the recent Guidance on the transfer pricing implications of the COVID-19 pandemic issued by the OECD. To this end, such scenarios are developed through a practical example that shows how year-end transfer pricing adjustments may be influenced by the pandemic according to the recommendation provided by the above-mentioned guidance.
Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
