The Resource The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10

The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10

Label
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
Title
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
Creator
Subject
Language
eng
Summary
The article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies
Citation source
In: Intertax. - Alphen aan den Rijn. - Vol. 46 (2018), no. 10 ; p. 740-743
http://library.link/vocab/creatorName
Dourado, A.P
Geographic coverage
International
Language note
English
http://library.link/vocab/subjectName
  • intra-group financing
  • cash pooling
  • hedging transaction
  • captive insurance company
Label
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
Instantiates
Publication
Label
The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
Publication

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