Implications for Transfer Pricing Regarding Government Subsidies Following the COVID-19 Pandemic

The COVID-19 pandemic has been causing several tax issues and problems since the year 2020. Given this, the authors examine the influence of the COVID-19 pandemic on government subsidies granted by several countries with regard to transfer pricing. For this purpose, the authors will focus on the transfer pricing of limited-risk companies following the application of benchmarking analyses for these years examined herewith for comparability issues in an exemplary case study.