{"id":5214,"date":"2021-01-26T12:09:32","date_gmt":"2021-01-26T11:09:32","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=5214"},"modified":"2021-01-28T11:34:00","modified_gmt":"2021-01-28T10:34:00","slug":"recommendations-of-the-oecd-for-transfer-pricing-in-relation-to-the-impacts-of-the-covid-19-pandemic","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/recommendations-of-the-oecd-for-transfer-pricing-in-relation-to-the-impacts-of-the-covid-19-pandemic\/","title":{"rendered":"Recommendations of the OECD for Transfer Pricing in Relation to the Impacts of the COVID-19 Pandemic"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>Extraordinary economic conditions brought about by the COVID-19 pandemic and consequent responses of governments in individual countries may bring numerous practical difficulties in applying the arm\u2019s length principle. For this reason, the Organisation for Economic Co-operation and Development (the \u201cOECD\u201d) issued a report on 18 December 2020 containing recommendations for taxpayers and financial administrations how to proceed when applying transfer pricing rules in periods affected by the COVID-19 pandemic. <\/p>\n","protected":false},"author":117,"featured_media":5215,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[614,470,252,30,8],"class_list":["post-5214","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-covid-19","tag-transfer-pricing","tag-oecd","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5214","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=5214"}],"version-history":[{"count":1,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5214\/revisions"}],"predecessor-version":[{"id":5216,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/5214\/revisions\/5216"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/5215"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=5214"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=5214"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=5214"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}