The Resource Financial transactions question
Financial transactions question
Resource Information
The item Financial transactions question represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.This item is available to borrow from 1 library branch.
Resource Information
The item Financial transactions question represents a specific, individual, material embodiment of a distinct intellectual or artistic creation found in International Bureau of Fiscal Documentation.
This item is available to borrow from 1 library branch.
- Summary
- QUESTIONS: By reference to national legislation, guidance, case law and practice, what is the position in your jurisdiction on the following financial transactions transfer pricing issues: I. Issue One: Should the interest rate to be charged to related parties reflect their stand-alone creditworthiness? II. Issue Two: Should stand-alone creditworthiness be adjusted upwards to reflect the possibility of parental or wider group financial support? III. Issue Three: Should related parties be charged guarantee fees? IV. Issue Four: How should related party guarantee fees be calculated? Should they be adjusted downwards to reflect the possibility of parental or group support? V. Issue Five: In cases where debt is raised from external sources but with the benefit of a related party guarantee, how is that guarantee taken into account in assessing the deductibility of interest (and other incidental costs of borrowing) by the borrower? VI. Issue Six: How should the interest rates on cash pool debit and credit balances be determined? VII. Issue Seven: How do the transfer pricing rules interact with any thin capitalisation rules?
- Language
- eng
- Label
- Financial transactions question
- Title
- Financial transactions question
- Language
- eng
- Summary
- QUESTIONS: By reference to national legislation, guidance, case law and practice, what is the position in your jurisdiction on the following financial transactions transfer pricing issues: I. Issue One: Should the interest rate to be charged to related parties reflect their stand-alone creditworthiness? II. Issue Two: Should stand-alone creditworthiness be adjusted upwards to reflect the possibility of parental or wider group financial support? III. Issue Three: Should related parties be charged guarantee fees? IV. Issue Four: How should related party guarantee fees be calculated? Should they be adjusted downwards to reflect the possibility of parental or group support? V. Issue Five: In cases where debt is raised from external sources but with the benefit of a related party guarantee, how is that guarantee taken into account in assessing the deductibility of interest (and other incidental costs of borrowing) by the borrower? VI. Issue Six: How should the interest rates on cash pool debit and credit balances be determined? VII. Issue Seven: How do the transfer pricing rules interact with any thin capitalisation rules?
- Citation source
- In: Transfer pricing forum. - Arlington. - Vol. 1 (2010), no. 4 (October) ; 79 p
- Geographic coverage
- International
- Language note
- English
- http://library.link/vocab/subjectName
-
- financing
- transfer pricing
- interest
- debt
- associated enterprises
- cash pooling
- Label
- Financial transactions question
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financial-transactions-question/Ikj5WNO0wos/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financial-transactions-question/Ikj5WNO0wos/">Financial transactions question</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
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<div class="citation" vocab="http://schema.org/"><i class="fa fa-external-link-square fa-fw"></i> Data from <span resource="http://link.library.ibfd.org/portal/Financial-transactions-question/Ikj5WNO0wos/" typeof="Book http://bibfra.me/vocab/lite/Item"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/portal/Financial-transactions-question/Ikj5WNO0wos/">Financial transactions question</a></span> - <span property="potentialAction" typeOf="OrganizeAction"><span property="agent" typeof="LibrarySystem http://library.link/vocab/LibrarySystem" resource="http://link.library.ibfd.org/"><span property="name http://bibfra.me/vocab/lite/label"><a property="url" href="http://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
