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Tax Alert – 21 dicembre 2020
OECD Guidance on the transfer pricing implications of the COVID-19 pandemic
Introduction and summary.
On December 18, 2020 the OECD published the awaited “Guidance on the transfer pricing implications of the Covid-19 pandemic” (hereinafter, the “Guidance”) detailing the main tools for taxpayers and tax administrations in order to deal with the transfer pricing rules for periods impacted by the COVID-19 pandemic. Read More