COVID-19 对转让定价的影响：经济衰退期间出现的问题及可能的解决方案

International Transfer Pricing Journal Pub Date : 2020-04-30 DOI:10.59403/p9nyjt

M. Cataldi, A. Alfano

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引用次数: 0

摘要

本文分析了有限风险实体是否可以在正常交易条件下承担当前 COVID-19 干扰所产生的部分负面财务后果。此外，文章还概述了 COVID-19 紧急事件对 2020 年基准分析、转让定价文件以及单边和双边预先定价协议 (APA) 程序的影响。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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The Impact of COVID-19 on Transfer Pricing: Issues Arising during the Economic Downturn and Possible Solutions

This article analyses whether limited-risk entities may bear under arm’s length conditions a portion of the negative financial consequences deriving from the current COVID-19 disruption. Furthermore, the article offers an overview of the impacts of the COVID-19 emergency on the benchmark analyses for 2020, on transfer pricing documentation and on unilateral and bilateral advance pricing agreement (APA) procedures.

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来源期刊

International Transfer Pricing Journal

CiteScore

0.10

自引率

0.00%

发文量