Businesses are likely to see transfer pricing (TP) audits increase as the COVID-19 pandemic is contained. But taxpayers who improve documentation standards will be better placed to withstand greater scrutiny.
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Leanna covers transfer pricing developments and court rulings. She writes about jurisdictions' alignment with OECD standards, profit shifting via TP arrangements, and other topics including tax reforms across the world. Leanna also reports on anti-money laundering legislation and the BEPS project.