經濟合作暨發展組織 (Organisation for Economic Co-operation and Development,OECD) 於2020 年2月發佈了「金融交易之轉移訂價分析的最終指引報告」(The Final Transfer Pricing Guidance on Financial Transactions,下稱報告)。是次報告為各獨立團體在金融交易方面提供了明確指引,同時本報告為「稅基侵蝕與利潤轉移報告」(Base Erosion and Profit Shifting) 行動計畫4及8-10的附件指引。
經濟合作暨發展組織 (Organisation for Economic Co-operation and Development,OECD) 於2020 年2月發佈了「金融交易之轉移訂價分析的最終指引報告」(The Final Transfer Pricing Guidance on Financial Transactions,下稱報告)。是次報告為各獨立團體在金融交易方面提供了明確指引,同時本報告為「稅基侵蝕與利潤轉移報告」(Base Erosion and Profit Shifting) 行動計畫4及8-10的附件指引。
April 2020 - Transfer pricing in the wake of COVID-19 and the recent China-US trade dispute
Multinational enterprises (MNEs) which source their products manufactured in China or sell to the China market will be adversely affected by the coronavirus disease 2019 (COVID-19) and the recent China-US Trade Dispute during 2019. In addition to a declining global economy because of the above un-fortunate factors, these MNEs will face disruptions to their supply chains and challenges of moving personnel cross borders, which will likely lead to an erosion of profit margins.