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Post by account_disabled on Dec 4, 2023 4:55:12 GMT -6
In the agreement reached. An example would be the conclusion of a short-term APA covering the pandemic period and a separate APA covering the post-pandemic period. The guidance also addresses technical aspects of negotiating with tax authorities under recommended social distancing and travel restrictions. OECD Guidance on the Transfer Pricing Impact of the COVID-19 Pandemic. Summary The COVID-19 pandemic and related government responses have resulted in unprecedented changes in the economic environment. In fact, this has also led to issues related to the application of the arm's Job Function Email List length principle in years affected by the epidemic. OECD guidance can help taxpayers and tax authorities cope with challenges in the area of transfer pricing The business environment. Has been impacted as never before by the emergence and subsequent rapid spread of the COVID-19 coronavirus. To limit its spread, governments in many countries have taken numerous actions. These activities include imposed restrictions on economic activity, border closures and restrictions on social mobility. Measures to limit the spread of COVID-19 have had a significant impact on the macroeconomic environment.
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