Besitzen Sie diesen Inhalt bereits,
melden Sie sich an.
oder schalten Sie Ihr Produkt zur digitalen Nutzung frei.
Treatment of Credit Rating Analyses in Business Restructurings
Possible Methodologies for Transfer Pricing Purposes
The article investigates the methodologies that could be used to carry out credit rating analyses being performed for transfer pricing purposes during business restructurings in cases where it is not possible to rely on official credit ratings published by independent credit rating agencies as well as previous years’ financial statements.
1. Introduction
The current COVID-19 pandemic is hitting the global economy hard, causing tremendous structural changes. The impact on enterprises’ supply chains has been severe. The coronavirus crisis looks set to trigger the worst worldwide downturn in economic activity of the post-war period. The extraordinary global economic disruption and the sharp drop-in business activities are having a strong impact on enterprises’ operations and profits in many industries. Economies and markets around the world have been deeply damaged and are experiencing a severe recession caused by the measures taken to contain the spread of the virus. Governments around the world have reacted to the coronavirus outbreak by restricting the movement of people, stopping business activities and offering economic support to companies and individuals. This unprecedented econo...