Guidance on the transfer pricing implications of the COVID-19 pandemic:
In response to the COVID-19 crisis, a number of tax administrations have already published domestic guidance on some of the transfer pricing implications of COVID-19. While this is an important first step in setting taxpayer expectations, facilitating co-operative compliance and delivering greater t...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2020
|
| Schriftenreihe: | OECD Policy Responses to Coronavirus (COVID-19)
|
| Schlagworte: | |
| Online-Zugang: | kostenfrei |
| Zusammenfassung: | In response to the COVID-19 crisis, a number of tax administrations have already published domestic guidance on some of the transfer pricing implications of COVID-19. While this is an important first step in setting taxpayer expectations, facilitating co-operative compliance and delivering greater tax certainty, the two-sided nature of transfer pricing means that it is only by agreeing a common approach that tax administrations can enhance tax certainty. This Guidance clarifies and illustrates the practical application of the arm's length principle as articulated in the OECD Transfer Pricing Guidelines to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. Four priority issues were identified and are covered in the Guidance: (i) comparability analysis; (ii) losses and the allocation of COVID-19 specific costs; (iii) government assistance programmes; and (iv) advance pricing agreements ("APAs"). This Guidance was developed and approved by the 137 members of the OECD/G20 Inclusive Framework on BEPS. While it is recognised that some Inclusive Framework members may also follow the United Nations Practical Manual on Transfer Pricing for Developing Countries (2017), this Guidance should be helpful in such circumstances where the UN Manual follows a similar analytical framework and allows for similar conclusions as the OECD Transfer Pricing Guidelines |
| Beschreibung: | 1 Online-Ressource (31 Seiten) |
| DOI: | 10.1787/731a59b0-en |
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| index_date | 2024-07-03T19:34:54Z |
| indexdate | 2024-12-18T19:02:02Z |
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| language | English |
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| spelling | Guidance on the transfer pricing implications of the COVID-19 pandemic Organisation for Economic Co-operation and Development Paris OECD Publishing 2020 1 Online-Ressource (31 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Policy Responses to Coronavirus (COVID-19) In response to the COVID-19 crisis, a number of tax administrations have already published domestic guidance on some of the transfer pricing implications of COVID-19. While this is an important first step in setting taxpayer expectations, facilitating co-operative compliance and delivering greater tax certainty, the two-sided nature of transfer pricing means that it is only by agreeing a common approach that tax administrations can enhance tax certainty. This Guidance clarifies and illustrates the practical application of the arm's length principle as articulated in the OECD Transfer Pricing Guidelines to the unique fact patterns and specific challenges implied by the COVID-19 pandemic. Four priority issues were identified and are covered in the Guidance: (i) comparability analysis; (ii) losses and the allocation of COVID-19 specific costs; (iii) government assistance programmes; and (iv) advance pricing agreements ("APAs"). This Guidance was developed and approved by the 137 members of the OECD/G20 Inclusive Framework on BEPS. While it is recognised that some Inclusive Framework members may also follow the United Nations Practical Manual on Transfer Pricing for Developing Countries (2017), this Guidance should be helpful in such circumstances where the UN Manual follows a similar analytical framework and allows for similar conclusions as the OECD Transfer Pricing Guidelines Social Issues/Migration/Health Taxation Economics https://doi.org/10.1787/731a59b0-en Verlag kostenfrei Volltext |
| spellingShingle | Guidance on the transfer pricing implications of the COVID-19 pandemic Social Issues/Migration/Health Taxation Economics |
| title | Guidance on the transfer pricing implications of the COVID-19 pandemic |
| title_auth | Guidance on the transfer pricing implications of the COVID-19 pandemic |
| title_exact_search | Guidance on the transfer pricing implications of the COVID-19 pandemic |
| title_exact_search_txtP | Guidance on the transfer pricing implications of the COVID-19 pandemic |
| title_full | Guidance on the transfer pricing implications of the COVID-19 pandemic Organisation for Economic Co-operation and Development |
| title_fullStr | Guidance on the transfer pricing implications of the COVID-19 pandemic Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Guidance on the transfer pricing implications of the COVID-19 pandemic Organisation for Economic Co-operation and Development |
| title_short | Guidance on the transfer pricing implications of the COVID-19 pandemic |
| title_sort | guidance on the transfer pricing implications of the covid 19 pandemic |
| topic | Social Issues/Migration/Health Taxation Economics |
| topic_facet | Social Issues/Migration/Health Taxation Economics |
| url | https://doi.org/10.1787/731a59b0-en |