The OECD aims to complete its guidance on dealing with COVID-related transfer pricing (TP) issues by November, but stresses it will not be classed as an amendment to the Transfer Pricing Guidelines (TPG).
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Anjana manages ITR’s online and print coverage, alongside the publication’s awards and events worldwide. She covers all areas of corporate tax matters, but particularly disputes, transfer pricing arrangements and tax treaty analysis.
Pillar two might be top of mind for many multinational companies, but the huge variations between countries’ readiness means getting ahead of the game now, argues Russell Gammon, chief solutions officer at Tax Systems.