OECD Guidance on the transfer pricing implications of the Covid-19 pandemic
Four priority issues were identified and are covered in the Guidance:
- comparability analysis;
- losses and the allocation of Covid-19 specific costs;
- government assistance programmes; and
- advance pricing agreements (“APAs”).
Following a worldwide internal think tank and the organization of a webinar, Mazars transfer pricing experts would like to share their view on the OECD publication through this report.