On September 16, the OECD released its first set of reports and recommendations to address seven of the actions in the BEPS Action Plan it published in July 2013. Members of the CRA Transfer Pricing Practice comment on three of the deliverables that are of particular relevance to transfer pricing. To read the article, click the link below.
OECD issues guidance on transfer pricing implications of COVID-19
The Guidance is not prescriptive and leaves solutions to the issues that it raises unanswered. We note that the Guidance is not binding on tax administrations...