The Resource Financial transactions (loans)

Financial transactions (loans)

Label
Financial transactions (loans)
Title
Financial transactions (loans)
Subject
Language
eng
Summary
While the OECD turns its attention to the treatment of financial transactions in its Transfer Pricing Guidelines, most countries already have had to deal with intra-group financial transactions, and many countries have been independently developing views about analytical rules and principles to deal with the increased importance many see this subject having in regard to their tax bases. This issue deals with the ways in which countries currently address the issue of related party loans or related party guarantee situations. Even in the absence of OECD guidelines, tax examiners see these transactions, and in some way must deal with them. This issue looks at the "baseline" of countries' positions, before the OECD has spoken
Citation source
In: Transfer pricing forum. - Arlington. - Vol. 9 (2018), no. 1 (March) ; 123 p
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • financing
  • loan
  • intra-group financing
  • transfer pricing
  • BEPS Project (OECD)
  • hybrid mismatch
  • PE
Label
Financial transactions (loans)
Publication

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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