In this Tax Notes article, Robin Hart discusses how to reevaluate transfer prices based on market conditions caused by COVID-19 and mitigate complexities associated with year-end processes. Robin also examines how (re)structuring intercompany transactions with high upfront payments can be effective in deploying cash within a multinational group.
Measuring and mitigating harm from discriminatory taxes
In the article the authors examine the April 2 Executive Order signed by President Trump highlighting US trading partners’ nontariff barriers, such as...