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Post by account_disabled on Dec 4, 2023 10:54:58 GMT
Guidelines on Impact" (hereinafter referred to as "Guidelines"). : OECD Guidelines). These guidelines are intended to help relevant entities and tax authorities find satisfactory solutions in applying the arm's length principle during the financial year affected by the pandemic. The document is divided into four chapters, each focusing on a specific practical challenge in the form of questions. The following article refers to Chapter 1 of the OECD Guidelines on comparative analysis, allocation of costs and losses caused by the pandemic. In the first chapter, the authors of the Guide talk about Job Function Email List the issue of preparing comparative analysis (which concerns the sources of data used in the comparative analysis and the possibilities of their use, for example, data from previous economic crises). The next chapter discusses. The issue of allocating costs and losses caused by the epidemic. Comparative Analysis – Information Source Issues Applicable to Fiscal Year 2020 The significant impact of the pandemic and its economic consequences means that the obligation to prepare a comparative analysis for 2020 is likely to raise a number of questions. The OECD guide provides many tips in this area, grouping them into nine questions.
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