TFL Vsebine / Revija SIR*IUS

Transfer pricing and documentation challenges for covid-19 and Ukrainian crisis

Od začetka leta 2020 dalje se srečujemo z izrednimi razmerami, ki sta jih povzročila pandemija covida-19 in napad Rusije na Ukrajino. Zaradi posledic pandemije smo bili soočeni z doslej največjo svetovno zdravstveno, gospodarsko, socialno in humanitarno krizo, ki je ustvarila ozka grla in motnje v mednarodni trgovini, kakršnih še ni bilo. Le dve leti kasneje je ukrajinska kriza močno vplivala na cene energentov ter povzroča težave z dobavo surovin in materialov. Sprejete sankcije proti Rusiji so še dodatno prizadele panoge, ki so najbolj vpete v trgovinsko menjavo z Ukrajino in Rusijo. Zaradi pomembne vloge, ki jo imajo v svetovni trgovini mednarodna podjetja, so se tudi na področju transfernih cen pojavila številna vprašanja, kako ravnati ob edinstvenih okoliščinah, ki sta jih ustvarili pandemija covida-19 in vojna v Ukrajini.

Since the beginning of 2020, we are facing emergency situations caused by the COVID-19 pandemic and Russia’s attack on Ukraine. Due to the consequences of the pandemic, we were faced with the largest global health, economic, social and humanitarian crisis to date, which created bottlenecks and disruptions in international trade that had never been seen before. Only two years later, the Ukrainian crisis had a strong impact on the prices of energy products, caused problems with the supply of raw materials, components and other products. The adopted sanctions against Russia further affected the industries most involved in trade with Ukraine and Russia. Due to the important role that international companies play in world trade, many questions have arisen in the field of transfer pricing as well, such as how to deal with the unique circumstances created by the COVID pandemic and the war in Ukraine.