We are pleased to present Nexdigm’s annual publication ‘TP Courtroom’ for 2020. This is our second edition that analyzes the findings of key judicial rulings of the global Transfer Pricing landscape for the year 2020. While we focus on court judgments, we also clearly recognize that the quarantine induced by COVID-19 has created damaging repercussions in court activities. In the efforts to slow the spread of COVID-19, the functioning of the justice system has been massively impacted across all countries. Most of the judicial cases are or will be, inevitably deferred, if not paralyzed. The worldwide extent of the COVID-19 crisis has confronted us again in our history, with humanity's eternal fragility.
