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Assessing the Transfer Pricing Treatment of COVID-19 Restructuring
29 October 2020
Dr. Yves Hervé, Dr. Niraja Srinivasan, and Philip de Homont
Managing Director Dr. Yves Hervé, Director Dr. Niraja Srinivasan, and Director Philip de Homont have published “Assessing the Transfer Pricing Treatment of COVID-19 Restructuring” in International Tax Review. The article examines transfer pricing challenges arising from restructuring expenses due to the coronavirus pandemic. The authors give examples of different types of restructuring that companies have undertaken to respond to the pandemic, advising tax departments to take a careful look at their restructuring expenses and make thoughtful changes to their transfer pricing policy implementation.