The Resource Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements

Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements

Label
Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements
Title
Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements
Creator
Subject
Language
  • eng
  • eng
Summary
This article analyses the OECD discussion draft on financial transactions dealing with the application of the arm's length principle to financial transactions. In this respect, the article describes how to accurately delineate financial transactions, such as intercompany loans, guarantees and cash-pooling arrangements, and provides an overview of how to price these financial transactions in accordance with the arm's length principle
Citation source
In: International transfer pricing journal. - Amsterdam. - Vol. 26 (2019), no. 6 ; p. 388-406
http://library.link/vocab/creatorName
Sulejmani, A
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • transfer pricing
  • intra-group financing
  • intercompany loan
  • guarantee fee
  • cash pooling
  • arm's length principle
Label
Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements
Instantiates
Publication
Note
20191219
Other control number
itpj_2019_06_int_3.html
Label
Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements
Publication
Note
20191219
Other control number
itpj_2019_06_int_3.html

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      52.3736660 4.9336932
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