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 ( released its guidance on the transfer pricing implications of COVID 19 pandemic ( the “ The Guidance provides commentary on the practical application of the arm's length principle for four main issues that a multinational enterprise ( may come across while complying with transfer pricing regulations due to COVID 19.

Amicus Alert- OECD GUIDANCE ON TRANSFER PRICING - PART II

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