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Transfer pricing implications of the effects of COVID-19 and recent developments in Southeast Asia
In December 2020, the OECD published "Guidance on transfer pricing under COVID-19" (Guidance on the Transfer Pricing Implications of the COVID-19 pandemic). This guidance focuses on how the arm's length principle and the OECD Transfer Pricing Guidelines apply to issues that may arise in the context of COVID-19. Our Southeast Asia (SEA) Partners will discuss how the tax authorities in SEA may treat COVID-19 related costs and losses and may view the recommendations on comparability by the OECD. We will be using case studies to demonstrate how the different tax authorities in SEA will react to a common set of issues arising in SEA. Moreover, the different SEA jurisdictions have seen significant changes in their regulations in the second half of 2020. In this session, we will provide an update on the changing regulatory environment in SEA.(Live presentation was aired on 6 May 2021)
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By Deloitte Dbriefs Asia PacificIn December 2020, the OECD published "Guidance on transfer pricing under COVID-19" (Guidance on the Transfer Pricing Implications of the COVID-19 pandemic). This guidance focuses on how the arm's length principle and the OECD Transfer Pricing Guidelines apply to issues that may arise in the context of COVID-19. Our Southeast Asia (SEA) Partners will discuss how the tax authorities in SEA may treat COVID-19 related costs and losses and may view the recommendations on comparability by the OECD. We will be using case studies to demonstrate how the different tax authorities in SEA will react to a common set of issues arising in SEA. Moreover, the different SEA jurisdictions have seen significant changes in their regulations in the second half of 2020. In this session, we will provide an update on the changing regulatory environment in SEA.(Live presentation was aired on 6 May 2021)