COVID 19 IMPACT ON TRANSFER PRICING REPORTING
DOI:
https://doi.org/10.5937/Rev2090049KKeywords:
related parties, transfer prices, OECD Guidelines, intercompany transactions, adjustment of financial indicatorsAbstract
This article aims to highlight another aspect of the impact of COVID 19 on business operations. It deals with the topic of transfer pricing from a new point of view, due to new circumstances of difficult business circumstances caused by the pandemic. In the new business environment, transfer pricing reporting should have significant adjustments in relation to current practice and provide a quality and valid basis for concluding on the fulfillment of the “out of arm’s length” principle.
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