The Resource Implicit support and its implications on guarantee fee pricing : fact or fiction

Implicit support and its implications on guarantee fee pricing : fact or fiction

Label
Implicit support and its implications on guarantee fee pricing : fact or fiction
Title
Implicit support and its implications on guarantee fee pricing : fact or fiction
Creator
Subject
Language
eng
Summary
This article focuses on intra-group financial guarantees with special attention on implicit support. The authors also consider some of the issues currently discussed in the context of intra-group financing, including the importance and impact of implicit support on financing arrangements, from the viewpoint of tax courts, the OECD, and financial market participants. It then considers approaches used to determine the extent of implicit support by the main credit rating agencies as well as other financial market participants, and it goes on to consider the pros and cons associated with different pricing methods to assess the arm's length level of guarantees, once credit ratings adjusted for implicit support have been derived
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 47 (2019), no. 12 ; p. 1077-1086
http://library.link/vocab/creatorName
  • Lambert, G
  • Pletz, A
  • Dettmann, G
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intra-group financing
  • guarantee fee
  • transfer pricing
  • case law
Label
Implicit support and its implications on guarantee fee pricing : fact or fiction
Instantiates
Publication
Label
Implicit support and its implications on guarantee fee pricing : fact or fiction
Publication

Library Locations

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      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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