Ghidul OCDE de „evaluare” a impactului pandemiei asupra prețurilor de transfer a fost emis. Ce trebuie să facă companiile?
The OECD Guidance on the transfer pricing implications of the COVID-19 pandemic has been released. What should companies do?.

Summary/Abstract: The unique economic conditions caused by the pandemic have created practical problems for multinationals in applying the market price principle, essential in the field of transfer pricing, forcing them to have totally atypical response measures, if we relate them to what the regulations say. The reason - the rules were drawn up for a predictable economic environment, which was lacking, however, in 2020. The Organization for Economic Co-operation and Development (OECD), one of the institutions with an important say in the area of transfer pricing, has released this month, at the end of more than half a year of debates, a guide that does not include new rules, but only urges the tax authorities to show flexibility in transfer pricing analyses, providing benchmarks for four key points in conducting an economic analysis appropriate market price.

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