Determining Arm’s Length Prices in a COVID-19 World – ATO Issues Three Sets of Guidance

Journal
Butler, M.; Vu, C.; Wang, L.
Australia
International Transfer Pricing Journal 2021 (Volume 28), No. 1
PriceUSD 45

This article examines three publications issued in June and July 2020 by the Australian Taxation Office (ATO) that provide the ATO’s views on the implications of the COVID-19 pandemic for transfer pricing arrangements.