Post by account_disabled on Dec 4, 2023 4:54:52 GMT -6
Basic issues that may arise when preparing a 2020 comparative analysis include: Historical data may be insufficient (for example, margin levels used by unrelated entities in previous years may not constitute a reliable reference point because the impact of the pandemic was not taken into account), This period The information is limited (release was delayed by several months due to, among other reasons.
The widespread use of commercial databases based on financial statements). Importantly, all practical approaches to addressing the above issues should be consistent with current transfer pricing policies Job Function Email List in recent years, based on comparative analysis (or arguments justifying them). The authors of the guidance highlight the possibility of using all publicly available information on the impact of COVID-19 on economic activities.
Industries and specific controlled transactions. For example, the possibility of using periodic information (such as quarterly financial reports), volume changes or capacity utilization analysis was highlighted. In addition, several categories of information are noted that could provide additional justification for the results of the comparative analysis, including: details of government intervention affecting.
The widespread use of commercial databases based on financial statements). Importantly, all practical approaches to addressing the above issues should be consistent with current transfer pricing policies Job Function Email List in recent years, based on comparative analysis (or arguments justifying them). The authors of the guidance highlight the possibility of using all publicly available information on the impact of COVID-19 on economic activities.
Industries and specific controlled transactions. For example, the possibility of using periodic information (such as quarterly financial reports), volume changes or capacity utilization analysis was highlighted. In addition, several categories of information are noted that could provide additional justification for the results of the comparative analysis, including: details of government intervention affecting.