The cause-and-effect relationship between COVID-19 and tax controversies: Risk manageme... Manisha Gupta, Iva Georgijew and Bhupendra Kothari of Deloitte discuss the transfer pricing risks that may arise due to business disruptions caused by COVID-19 with recommendations on how to manage... By Iva Georgijew & Bhupendra Kothari & Manisha Gupta July 20 2021