ATO Provides Guidance on COVID-19 Economic Impacts on Transfer Pricing Arrangements

The Australian Taxation Office (ATO) published guidance on 19 June 2020 regarding COVID-19 economic impacts on transfer pricing arrangements.

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COVID-19 economic impacts on transfer pricing arrangements

This information aims to assist those economically affected by COVID-19 when preparing documentation to support the arm's length nature of their transfer pricing arrangements.

It does not address whether related party arrangements that have been terminated, amended or replaced due to CO…