The outbreak of COVID-19 has become one of the largest threats to the global economy and financial markets in history.
In this context, the change in economic conditions has resulted in significant consequences for the transfer pricing (TP) policies adopted by multinational groups, which are forced to promptly adapt their business models.
This rationale appears to be even more relevant in a globalised world where recessionary circumstances affecting a single country or a single market, spiral to generate an unforeseen amount of consequences at a global level.
Pubblicato su: International Tax Review (ITR) – 26 marzo 2020