Rethink - Transfer Pricing Insight

Rethink - Transfer Pricing Insight

Welcome to BDO’s Transfer Pricing Insight series. Through this series, our transfer pricing specialists provide you with timely insights into current transfer pricing issues. We bring you perspectives from around the world and cover developments from tax authorities, other government agencies, judicial bodies, and the OECD. We go beyond the technicalities to focus on how these developments affect your business and your transfer pricing. In addition, we explore how current economic and political conditions may impact your transfer pricing structures and policies.

When we began this series in May 2020, the devastating global coronavirus pandemic was having an unprecedented effect on economies across the globe. As such, our first series of Insights focused on how the pandemic affected every aspect of global business, including cash needs, shocks to demand, and the allocation of risk across businesses. All of these had immediate and profound effects on transfer pricing, and required a rethinking of existing transfer pricing policies. As the pandemic continued, significant supply chain disruptions necessitated re-examination of existing product flows and the corresponding transfer pricing.

As we move forward through the pandemic and to the other side, we will address other transfer pricing issues, including compliance best practices, controversy and alternative dispute resolution strategies, planning opportunities, global tax reform, and a host of other issues. To reflect this duality, we have relaunched our Rethink Transfer Pricing Insight series under two banners – Transfer Pricing In Times of Crisis, and Transfer Pricing: Being Strategic. Our Insights under both strive to provide you with straightforward analysis of the global transfer pricing landscape and practical, actionable information for your business.

Laurie Dicker
August 2021





Transfer Pricing Technical Tax Leader, United States


Transfer Pricing Director, Canada