Amicus Alert: Chapter II – OECD Guidance on Losses and Allocation of Covid-19 Specific Costs

On December 18, 2020 the Organization for Economic Cooperation and Development (OECD) released its guidance on the transfer pricing implications of COVID-19 pandemic (hereinafter, the “Guidance”). The Guidance provides commentary on the practical application of the arm's-length principle for four main issues that a multinational enterprise (MNE) may come across while complying with transfer pricing regulations due to COVID-19.

Amicus Alert- OECD GUIDANCE ON TRANSFER PRICING - PART II.pdf

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