The Resource Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy

Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy

Label
Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy
Title
Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy
Creator
Subject
Language
  • eng
  • eng
Summary
In this article, the authors review the OECD's recent guidance on transfer pricing and financial transactions, which addresses the proper characterization and pricing of intercompany loans, cash pooling strcutures and guarantees. They also consider how the guidance may affect Italian practice
Citation source
In: Tax notes international. - Falls Church. - Vol. 98 (2020), no. 5 ; p. 545-552
http://library.link/vocab/creatorName
  • Papotti, R-A
  • Alcara, A
Geographic coverage
  • Europe
  • European Union
Language note
English
http://library.link/vocab/subjectName
  • OECD Transfer Pricing Guidelines
  • transfer pricing
  • intercompany loan
  • cash pooling
  • guarantee fee
  • interest
  • arm's length principle
Label
Examining the OECD guidance on intercompany financial transactions and its effects on transfer pricing in Italy
Link
https://library.ibfd.org/custom/web/SD_PDF/scans/2020/T/TNI/vol.98/5_545-552.pdf
Publication
Note
20200529

Library Locations

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