Transfer pricing is still very much in governments focus. Over the recent years the OECD Transfer Pricing Guidelines have been substantially revised becoming much more detailed and descriptive. The most recent examples are the OECD's guidance on financial transactions and the OECD guidance on the transfer pricing implications of the COVID-19 pandemic. Both Swiss MNEs and many foreign MNEs with operations in Switzerland need to consider these new developments when managing their transfer pricing. Using various illustrative cases, we will inform on recent trends in international transfer pricing from a Swiss and international perspective while sharing practical tips and lessons learned.
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International Transfer Pricing Trends from a Swiss Perspective - Practical Tips and Lessons Learned
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