Covid-19, Transfer Pricing and the Sixth Method

by Karnik Gulati June 19, 2020

written by Karnik Gulati June 19, 2020

This piece discusses on how the ‘Sixth Method’ could play a role of ‘Knight in Shining Armor’ for multinational enterprises in these uncertain times.

Following aspects are discussed therein:

OECD and UN’s take on the ‘Sixth Method’;
Advantages that the ‘Sixth Method’ offers;
Jurisdictions which recognise it in their respective domestic tax laws;
Reasons why taxpayers and revenue authorities (stakeholders) should explore the same.

Originally published on 19 June 2020 on Bloomberg Tax.

Please click on the below link to access the same.