Covid-19 & Transfer Pricing

The pandemic has strongly impacted the profitability or operational aspects (or both) of many multinational companies. Against this unprecedented context, Mazars’ global experts are here to share expert insight on transfer pricing management.

Starting in April 2020, Mazars experts began providing their recommendations on an evolved application of the OECD Transfer Pricing Guidelines to fit the new global context. This exercise was essential in order to help multinationals during this period of uncertainty. Mazars’ publications have enabled stakeholders to understand the main issues at large in the absence of updated OECD guidance.

In December 2020, the OECD launched a report that took a new position on transfer pricing implications in the context of the global pandemic, reinforcing the historical approach of our experts. Since then, Mazars' global transfer pricing network has been sharing its views and experience through the publication of articles and the organisation of webinars, with the purpose of achieving our main mission: supporting multinationals.

 I updated this assuming that what you meant was that because the OECD guidelines were not updated in the context of a global pandemic, Mazars stepped it to make the previous guidelines relevant to the new global context


An overview of the transfer pricing documentation requirements and penalties in Europe, Asia Pacific and America
OECD Guidance - Transfer pricing implications of Covid-19 - March 2021
Covid-19 Transfer pricing comparability analysis
The impact of Covid-19 on transfer pricing - October 2020