On 18 December 2020, the Organisation for Economic Cooperation and Development (OECD) issued a guidance note on the transfer pricing implications of the COVID-19 pandemic (the Guidance Note).
February 2, 2021
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land Revenue Board of Malaysia (IRBM)
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Transfer Pricing Guidance on COVID-19 Impact – Part 1
On 18 December 2020, the Organisation for Economic Cooperation and Development (OECD) issued a guidance note on the transfer pricing implications of the COVID-19 pandemic (the Guidance Note).