The OECD is reportedly considering the drafting and publication of guidance to assist companies and tax administration in dealing with transfer pricing issues that have arisen in relation to the COVID-19 pandemic. The guidance is likely to be provided in the form of frequently asked questions (FAQ) on how the OECD's transfer pricing guidelines can be applied in particular situations where COVID-19 has had an impact, such as benchmarking of independent parties and multi-year averages, which ha…