A8.109 Transfer Pricing And Coronavirus (COVID-19)

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Commentary

Administration and compliance

This content covers guidance applicable to the coronavirus (COVID-19) pandemic.

The OECD has published new guidance for tax administrations and businesses on the application of transfer pricing rules during the coronavirus (COVID-19) pandemic. The pandemic has led to practical challenges for taxpayers and

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E5.406A Employees of European Union institutions—tax exemptions

I4.142A Liabilities which are not discharged out of the estate

I9.325 Foreign pensions free from IHT

E6.303A Domicile of origin

B5.123 BPS—negligible value claims

C1.106A Annual exempt amount

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