TPDoctor: Modifications to documentation during the downturn
August 17, 2009
What modifications to transfer pricing documentation for 2008 can distribution companies consider to reflect the impact of the economic downturn?
The impact of the downturn has been somewhat inconsistent across industry lines, straining comparability concepts in the transfer pricing analysis. Assuming that the previous year’s documentation approach is no longer appropriate, companies have considered a number ways to modify the transfer pricing analysis for changed economic circumstances.
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