[Transfer Pricing Guidance on COVID-19 Impact]

Transfer Pricing (TP) risk for Multinasional Enterprises (MNEs) had increased substantially due to additional reporting requirements and exchange of information emanating from Base Erosion and Profit Shifting (BEPS) action plans issued by the Organisation for Economic Co-operation and Development (OECD).

COVID-19 has induced uncertainties in different economies and taxation systems, including TP; thus, the OECD published the Guidance Note which provides certain practical considerations based on the consensus of 137 member countries.

What are the four issues discussed in the Guidance Note?

Click the links below to find it out:

https://www.at-mia.my/2021/02/02/transfer-pricing-guidance-on-covid-19-impact-part-1/

https://www.at-mia.my/2021/03/02/transfer-pricing-guidance-on-covid-19-impact-part-2/

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