From a transfer pricing perspective, the COVID-19 pandemic has highlighted the relevance of conducting an accurate analysis of risk assumptions as seen in the OECD 2017 Guidance.

In “Transfer Pricing and COVID-19,” a white paper published by Wolters Kluwer, NERA Associate Director Amanda Pletz et al. contributed a chapter titled “Implications of the Covid-19 Pandemic on Intercompany Financing.” The chapter highlights the key issues caused by the COVID-19 crisis, offers realistic options for moving forward, and gives insight into potential transfer pricing implications for lenders and borrowers.