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Managing Transfer Pricing In The Covid 19 Economic Downturn
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Book Synopsis Managing Transfer Pricing in the COVID-19 Economic Downturn by : H. Higinbotham
Download or read book Managing Transfer Pricing in the COVID-19 Economic Downturn written by H. Higinbotham and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the authors examine how businesses can use their intercompany transfer pricing systems to better manage losses resulting from the coronavirus pandemic.
Book Synopsis The Impact of COVID-19 on Transfer Pricing : Issues Arising During the Economic Downturn and Possible Solutions by : M. Cataldi
Download or read book The Impact of COVID-19 on Transfer Pricing : Issues Arising During the Economic Downturn and Possible Solutions written by M. Cataldi and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses whether limited-risk entities may bear under arm's length conditions a portion of the negative financial consequences deriving from the current COVID-19 disruption. Furthermore, the article offers an overview of the impacts of the COVID-19 emergency on the benchmark analyses for 2020, on transfer pricing documentation and on unilateral and bilateral advance pricing agreement (APA) procedures.
Book Synopsis Transfer Pricing Practice During COVID-19 by :
Download or read book Transfer Pricing Practice During COVID-19 written by and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Questions: The Spring/Summer 2020 issue is being put together as the world is experiencing an event with an unusual effect on countries' economies - the COVID-19 pandemic. This issue explores whether and how countries are reacting to the transfer pricing tax effects of a turbulent economic environment. 1. Per the OECD, the impact of the COVID-19 pandemic on economic activity would far outweigh anything experienced during the global financial crisis in 2008-09. What similarities and differences do you see between the 2008 crisis and the current pandemic so far on the practice of transfer pricing in your jurisdiction? 2. Business performance as a result of the COVID-19 pandemic: a. What do you see as the impact of the COVID-19 pandemic on low-risk entities (which typically bear limited risks, and record limited profit margin when the principal entity incurs a loss) in your jurisdiction? Do you see your jurisdiction accepting that such entities can lose money during this unusual economic downturn? b. Are there MNEs in your country who are experiencing or likely to experience increased or expanded business opportunities despite the current pandemic? What strategies should these entities be mindful of with regard to their transfer pricing models? c. How are MNEs in your jurisdiction addressing comparability issues, or how would you advise them to address comparability issues? How should they treat loss-making comparables, to ensure that any adjustments factor in the current global epidemic and adequately reflect economic reality? d. How likely are the tax authorities in your jurisdiction to consider "economic circumstances" as a relevant comparability factor? 3. How do you see the pandemic affecting APAs? What adjustments are MNEs making - or what adjustments should they make - to ensure that they will be considered to be in compliance with their agreements? Are companies looking to amend (or should they look to amend) their APAs, or are they just documenting changes in anticipation of possible future amendments? 4. Do you think there is a "silver lining" or bright spot about this economic situation that MNEs should be mindful of? What are possible opportunities that otherwise would not be sustainable in the absence of an economic crisis? Reset possibilities? Location-specific advantage?
Book Synopsis COVID-19 Economic Crisis : Impact on Transfer Pricing by : S. Agrawal
Download or read book COVID-19 Economic Crisis : Impact on Transfer Pricing written by S. Agrawal and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: COVID-19 has resulted in major economic disruption and a drop in economic activity unprecedented in recent history. Cross-border dealings and international transactions will likely be impacted, as corporate enterprises explore different ways of keeping their operations running while remaining within the limits of government-prescribed restrictions. It is prudent for corporate enterprises to analyse any impact on their business due to the COVID-pandemic and revisit any inter-company policy now rather than later. This can be supported by maintaining contemporaneous and robust documentation which will be available with the enterprises at this juncture.
Book Synopsis Three Transfer Pricing Strategies for the COVID-19 Recession by : Andrew Hughes
Download or read book Three Transfer Pricing Strategies for the COVID-19 Recession written by Andrew Hughes and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: In this article, the author develops several practical arguments and strategies that transfer pricing and international tax practitioners can use in today?s economic environment to optimize their tax strategies and reduce risk regarding intercompany pricing in the face of what will likely be a prolonged global economic recession.
Book Synopsis Methodologies for Applying Transfer Pricing Adjustments to Comparable Companies Following the COVID-19 Economic Downturn by : A. Orlandi
Download or read book Methodologies for Applying Transfer Pricing Adjustments to Comparable Companies Following the COVID-19 Economic Downturn written by A. Orlandi and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This article analyses in detail the methodologies that could be used to apply COVID-19 comparability adjustments to the comparable companies selected in transfer pricing benchmark analyses. Specifically, the article investigates linear regression analyses based on (i) costs (variable and fixed) resulting from a change in revenues; (ii) variable costs resulting from a change in revenues with the subsequent application of specific sensitivity analysis for fixed costs in view of the operating model of specific industries; and (iii) revenues and costs (variable and fixed) resulting from a change in GDP or specific industry statistics.
Book Synopsis Transfer Pricing of Financial Transactions and the Impact of COVID-19 by : M. Bonekamp
Download or read book Transfer Pricing of Financial Transactions and the Impact of COVID-19 written by M. Bonekamp and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: Transfer pricing has been impacted before by global (economic) crises, such as the bursting of the dot com bubble in the early 2000s, which disrupted the internet and technology sector. More recently, the banking/financial crisis, starting in 2008, had severe consequences for the world economy and the liquidity of many companies. Transfer pricing arrangements, and especially financial transactions, have been and will continue to be vulnerable to extreme circumstances impacting the overall economic environment. This article focuses on the impact of the COVID-19 pandemic on the transfer pricing of financial transactions, especially intercompany loans and guarantees, from an OECD and Dutch perspective.
Book Synopsis Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond by : S. Prasanna
Download or read book Developing a Transfer Pricing Policy Framework for the Current Economic Crisis and Beyond written by S. Prasanna and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID-19 outbreak has brought abrupt changes to the supply chains of many multinational enterprises. The economic crisis sparked by the pandemic will potentially distort arm's length conditions based on which transfer prices are set and regulated. This article retraces historical interactions between economic crises and transfer pricing regimes and identifies bottlenecks in applying the arm's length principle during the crisis. It highlights the need for international organizations, taxpayers and tax administrations to develop a targeted policy response framework to deal with such challenges of the present and the future.
Book Synopsis Transfer Pricing Guidelines in 2020, Transfer Pricing Impact on Loans and Financial Transactions, Transfer Pricing Impact on Distribution Arrangements by : Malik Hill
Download or read book Transfer Pricing Guidelines in 2020, Transfer Pricing Impact on Loans and Financial Transactions, Transfer Pricing Impact on Distribution Arrangements written by Malik Hill and published by . This book was released on 2021-02-14 with total page 150 pages. Available in PDF, EPUB and Kindle. Book excerpt: As we all know COVID 19 pandemic has triggered the most severe recession in 2020 and is causing enormous damage to the world economy. Obviously, the economic downturn will have an impact on group Transfer Pricing analysis and documentation especially given that Transfer Pricing is definitely a hot topic across the world and a big issue and challenge that needs to be dealt with in multinational groups, as the author exposes in detail throughout this monograph.
Book Synopsis Coronavirus : No Need to Rush : Transfer Pricing Crisis Management in Germany by : F. Hader
Download or read book Coronavirus : No Need to Rush : Transfer Pricing Crisis Management in Germany written by F. Hader and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The complete shutdown of the economy is an external shock to the profit and loss accounts of many companies in multinational groups of enterprises. Transfer pricing systems of MNEs find their reflection in these profit and loss accounts. In this context, the question arises how the common yardstick, the arm's length principle, is to be applied in these special circumstances. Generally speaking, there can be no doubt that the arm's length principle prevails even in crisis times. The main question is, what conditions within the meaning of article 9 of the OECD Model would the two "prudent and conscientious business managers" of the contracting parties have agreed upon taking into account the changed circumstances, i.e. what options realistically available would they have chosen?
Book Synopsis COVID-19 and Its Impact on Determining, Reviewing and Documenting International Transfer Prices by : X. Ditz
Download or read book COVID-19 and Its Impact on Determining, Reviewing and Documenting International Transfer Prices written by X. Ditz and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID-19 crisis will likely continue to affect the economy over a longer period of time. From the perspective of transfer pricing, several consequences can already be deduced which companies should anticipate at an early stage. This article provides an overview and answers the numerous questions which already did or will arise in this context.
Book Synopsis Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic by : Organisation for Economic Co-operation and Development
Download or read book Guidance on the Transfer Pricing Implications of the COVID-19 Pandemic written by Organisation for Economic Co-operation and Development and published by . This book was released on 2020 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Book Synopsis Global Trends 2040 by : National Intelligence Council
Download or read book Global Trends 2040 written by National Intelligence Council and published by Cosimo Reports. This book was released on 2021-03 with total page 158 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The ongoing COVID-19 pandemic marks the most significant, singular global disruption since World War II, with health, economic, political, and security implications that will ripple for years to come." -Global Trends 2040 (2021) Global Trends 2040-A More Contested World (2021), released by the US National Intelligence Council, is the latest report in its series of reports starting in 1997 about megatrends and the world's future. This report, strongly influenced by the COVID-19 pandemic, paints a bleak picture of the future and describes a contested, fragmented and turbulent world. It specifically discusses the four main trends that will shape tomorrow's world: - Demographics-by 2040, 1.4 billion people will be added mostly in Africa and South Asia. - Economics-increased government debt and concentrated economic power will escalate problems for the poor and middleclass. - Climate-a hotter world will increase water, food, and health insecurity. - Technology-the emergence of new technologies could both solve and cause problems for human life. Students of trends, policymakers, entrepreneurs, academics, journalists and anyone eager for a glimpse into the next decades, will find this report, with colored graphs, essential reading.
Book Synopsis Financial Transformations Beyond The Covid-19 Health Crisis by : Sabri Boubaker
Download or read book Financial Transformations Beyond The Covid-19 Health Crisis written by Sabri Boubaker and published by World Scientific. This book was released on 2022-05-18 with total page 857 pages. Available in PDF, EPUB and Kindle. Book excerpt: The COVID-19 global health pandemic, which started in late December 2019, forced many countries to adopt unusual measures such as social distancing and strict lockdowns. It changed many of our certainties and practices, including the foundations of the market-led version of capitalism, by bringing social and health considerations back to the forefront of firms' considerations, investors' strategies and governments' priorities. Under the effects of this unprecedented crisis, all sectors of finance and real economy have been seriously affected.Health uncertainties and their increasing consequences for human life and activities require stronger and faster actions to shape pathways towards sustainability and better resilience. The COVID-19 health crisis is a visible part of a greater iceberg: the World Health Organization has tracked, over recent years, a large number of epidemic events around the world, suggesting that many other similar diseases could appear and evolve in the future from epidemic to pandemic in a globalized world.Financial Transformations Beyond the COVID-19 Health Crisis was specifically designed to provide the readers with new results, recent findings and future outlook on the impacts of COVID-19 on financial markets, firm behaviors, and finance and investment strategies. It favors multidimensional perspectives and brings together conceptual, empirical and policy-oriented chapters, using quantitative and qualitative methods alike. This is a timely and comprehensive collection of theoretical, empirical and policy contributions from renowned scholars around the world, and provides the thoughts and insights required to rethink the financial sector in the event of new shocks of the same nature.
Book Synopsis The Federal Reserve System Purposes and Functions by : Board of Governors of the Federal Reserve System
Download or read book The Federal Reserve System Purposes and Functions written by Board of Governors of the Federal Reserve System and published by . This book was released on 2002 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: Provides an in-depth overview of the Federal Reserve System, including information about monetary policy and the economy, the Federal Reserve in the international sphere, supervision and regulation, consumer and community affairs and services offered by Reserve Banks. Contains several appendixes, including a brief explanation of Federal Reserve regulations, a glossary of terms, and a list of additional publications.
Book Synopsis COVID-19 and Transport in Asia and the Pacific by : Asian Development Bank
Download or read book COVID-19 and Transport in Asia and the Pacific written by Asian Development Bank and published by Asian Development Bank. This book was released on 2020-12-01 with total page 102 pages. Available in PDF, EPUB and Kindle. Book excerpt: The economic and social impacts of the coronavirus disease (COVID-19) have been dramatic, and transport has played a central role in its spread. The transport sector has also enabled essential workers to get to work during the pandemic and will support the needs of the population throughout the different stages of recovery. This guidance note presents (i) the impacts of the pandemic on social and travel behaviors in Asia and the Pacific, and how the transport sector is responding; and (ii) guiding principles and good practices in transport operations to support economic recovery.
Book Synopsis Transfer Pricing Developments Around the World 2022 by : Michael Lang
Download or read book Transfer Pricing Developments Around the World 2022 written by Michael Lang and published by Kluwer Law International B.V.. This book was released on 2022-10-11 with total page 292 pages. Available in PDF, EPUB and Kindle. Book excerpt: Intensive work on transfer pricing, one of the most relevant and challenging topics in the international tax environment, continues to increase worldwide at every level of government and international policy with a far-reaching impact on countries’ legislations, administrative guidelines, and jurisprudence. This book presents an in-depth, issue-by-issue analysis of the current state of developments along with suggestions for future solutions to the problems raised. Emerging from the research conducted by the WU Transfer Pricing Center at the Institute for Austrian and International Tax Law at WU (Vienna University of Economics and Business), this book offers eight topic-based chapters prepared by international experts on transfer pricing. Greatly helping to define recent transfer pricing issues around the world, this book encompasses the following topics: Global Transfer Pricing Developments. Transfer Pricing Developments in the European Union. Transfer Pricing Developments in the United States. Transfer Pricing Developments in Developing Countries and Emerging Economies. Recent Developments on Transfer Pricing in the Post-Covid-19 Era. Recent Developments on Transfer Pricing and Substance. Recent Developments on Transfer Pricing and Business Restructurings. Recent Developments on Transfer Pricing and New Technologies. The intense work of international organizations such as the OECD, UN, and other international organizations, as well as the intense work of the EU, is thoroughly analyzed in this book. The detailed analysis will be of immeasurable value to the various players, including international organizations, the business community and advisory firms, corporate CEOs and CFOs, and government officials as well as to tax lawyers, in-house counsel, and interested academics in facilitating efficient dialog and a coordinated approach to transfer pricing in the future.
