The Resource Credit guarantees in distorted financial markets : the transfer pricing perspective

Credit guarantees in distorted financial markets : the transfer pricing perspective

Label
Credit guarantees in distorted financial markets : the transfer pricing perspective
Title
Credit guarantees in distorted financial markets : the transfer pricing perspective
Creator
Subject
Language
eng
Summary
This paper addresses the key transfer pricing considerations with respect to (credit) guarantees provided by one group company in relation to a (financial) transaction entered into by another group company, typically with a third party ('internal guarantees'). This paper sets out the background of internal guarantees, the increased use thereof by multinationals, the relevance of the arm's length principle and the types of guarantees observed in practice. It concludes with an overview of the elements which a best practice approach needs to address in order to deal with the transfer pricing aspects of internal guarantees
Citation source
In: Journal of corporate treasury management. - London. - Vol. 3 (2009),
http://library.link/vocab/creatorName
  • Breggen, M.E.P. van der
  • Geus, W. de
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group financing
  • arm's length principle
Label
Credit guarantees in distorted financial markets : the transfer pricing perspective
Instantiates
Publication
Label
Credit guarantees in distorted financial markets : the transfer pricing perspective
Publication

Library Locations

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