{"id":2479,"date":"2021-01-30T19:28:56","date_gmt":"2021-01-30T17:28:56","guid":{"rendered":"http:\/\/www.tomato.ch\/blog\/?p=2479"},"modified":"2021-09-14T13:06:36","modified_gmt":"2021-09-14T11:06:36","slug":"transfer-pricing-implications-of-the-covid-19","status":"publish","type":"post","link":"https:\/\/www.tomato.ch\/blog\/2021\/01\/transfer-pricing-implications-of-the-covid-19\/","title":{"rendered":"Transfer Pricing Implications of the COVID-19"},"content":{"rendered":"\n

By Martin Schneider<\/strong>
Fabian Arnold and I were working next door when Tomato was mandated to be part of the interim project in 2018. Fabian prepared the following study. Congrats Fabian, excellent work! <\/p>\n\n\n\n

With the 2017 revision of the OECD Transfer Pricing Guidelines the OECD employs the \u201cconcept of control over risk\u201d as the turning point in determining whether or not an associated party, which is  contractually assuming risks, is from a transfer pricing perspective entitled to receive the higher returns associated with such risks. This IBFD* article by Fabian Arnold provides a historical context and critically evaluates this concept from a tax policy, general arm\u2019s length as well as international corporate tax framework perspective.<\/p>\n\n\n\n

Mit der 2017 erfolgten \u00dcberarbeitung der OECD-Verrechnungspreisrichtlinien verwendet die OECD das “concept of control over risk” als Wendepunkt bei der Bestimmung, ob eine verbundene Partei, die vertraglich Risiken \u00fcbernimmt, aus einer Verrechnungspreis-perspektive berechtigt ist, die mit diesen Risiken verbundenen h\u00f6heren Renditen zu erhalten. Dieser IBFD*-Artikel von Fabian Arnold liefert einen historischen Kontext und bewertet dieses Konzept kritisch aus einer steuerpolitischen Perspektive, unter allgemeinen “arm’s length”-\u00dcberlegungen sowie vor dem Hintergrund der Rahmenbedingungen des internationalen Unternehmenssteuerumfelds.<\/p>\n\n\n\n

The Guidance focuses on four issues:<\/p>\n\n\n\n