intra-group financing
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The concept intra-group financing represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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intra-group financing
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The concept intra-group financing represents the subject, aboutness, idea or notion of resources found in International Bureau of Fiscal Documentation.
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- intra-group financing
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- A closer look at the OECD's draft guidance on financial transactions
- A new transfer pricing era for multinational financial institutions
- Accurate delineation vs. recognition of intragroup loans
- Addressing base erosion and profit shifting
- An Indian perspective on guarantee fees and transfer pricing
- An update on the concept of beneficial ownership from an Italian perspective
- Anpassungen der Verrechnungspreispolitik aufgrund der COVID-19-Pandemie
- Arm's length capital structure in intra-group financing companies : disregarding of equity financing
- Arm's length interest rate determined by reference to borrower's country
- BEPS Action point 4 : an examination
- Base erosion by intra-group debt and BEPS Project Action 4's best practice approach - a case study of Chevron
- Behandlung von grenzüberschreitenden Finanzierungstransaktionen zwischen verbundenen Unternehmen - Kapitel X der OECD-Verrechnungspreisleitlinien
- Belgium after the "fairness tax" : still an attractive corporate tax system?
- Berücksichtigung des Konzernrückhalts für den Fremdvergleich der Höhe nach
- Besteuerung von durch Finanzierungsgesellschaften vergebenen Konzerndarlehen : Rn. 3.92 der Verwaltungsgrundsätze Verrechnungspreise vs. BFH v. 18.5.2021 – I R 4/17
- Bronbelasting 2020 : een wassen neus
- CFC's indirect investments in US property results in income inclusion for US purposes
- COVID-19 and its impact on determining, reviewing and documenting international transfer prices
- COVID-19-Fitness für Verrechnungspreissysteme = COVID-19 fitness for transfer pricing systems
- Can the cost-plus method be used to determine the arm's length interest rate of an intra-group loan? Observations of the A Oyj case
- Case SAC 2020:35 : Supreme Administrative Court reasserts the prohibition to recharacterize transactions, now in a case that deals with group internal financing
- Case on intra-group debt and abuse of law
- Cash is king - transfer pricing and treasury operations
- Cash-Pool-Vereinbarungen : Darstellung einer fremdvergleichskonformen Behandlung anhand eines Fallbeispiels
- Commission decision on Dutch group interest box scheme
- Commissioner issues draft practical compliance guideline on cross-border related-party financing arrangements
- Condonaciones de créditos intra-grupo : régimen contable, jurídico y fiscal : análisis de la doctrina del ICAC y de la Dirección General de Tributos
- Contemporary transfer pricing case law of the Finnish Supreme Administrative Court
- Corporate financing, interest deduction and tax controversies
- Creating interest expense out of nothing at all - policy options to cap deductions to "real" interest expense
- Credit guarantees in distorted financial markets : the transfer pricing perspective
- Cross border intra-group financing in France after the Conseil d'Etat decisions of 30 December 2003
- Cross-border corporate acquisitions : tax-efficient structuring using intra-group debt financing
- Cross-border financial transactions and arm's length interest rates : a two-step approach
- Cross-border intra-group hybrid finance : a comparative analysis of the legal approach adopted by Brazil, the United Kingdom and the United States
- Das EuGH-Urteil zum Zinsabzugsverbot bei Konzernen (C-484/19, Lexel AB) und seine Implikationen für das österreichische KStG
- De OESO, de Staatssecretaris en groepsgaranties; un ménage à trois malheureux
- De lening in internationaal perspectief, ledigheid is des duivels oorkussen
- De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties : deel II
- De nieuwe OESO-richtlijnen voor verrekenprijsaspecten van financiële transacties; deel I
- De voorgestelde gewijzigde Moeder-Dochterrichtlijn geeft blijk van gebrek aan visie bij de Europese Commissie
- Deductible relationships
- Der "Discussion Draft on Financial Transactions" der OECD : ein Überblick über den ersten Diskussionsentwurf zu Finanzierungstransaktionen
- Der Fremdvergleichsgrundsatz bei der Konzernfinanzierung - Überlegungen zu ausgewählten risikobehafteten Darlehen
- Der Konzern im Gesellschafts- und Steuerrecht : Handbuch für die Praxis
- Der neue sec. 1a AStG-RefE zu Finanztransaktionen : einmal Doppelbesteuerung bitte!
- Determining arm's length remuneration for Luxembourg finance companies
- Determining fees for intragroup loan guarantees
- Determining the arm 's length interest rate of an intra-group loan
- Developing a transfer pricing policy framework for the current economic crisis and beyond
- Die Vermeidung der beschränkten Steuerpflicht für Darlehenszinsen trotz des Einsatzes eines inländischen Grundstücks als Kreditsicherheit
- Die wichtigsten Änderungen im französischen Steuerrecht für 2019 : Umsetzung der ATAD-Richtlinie und Überblick über weitere wichtige Reformvorhaben
- Dispositif anti-hybrides : retour sur les difficultés d'application à la lumière des premiers commentaires de l'Administration
- Dutch anti-base-erosion rule compatibility with EU law after Lexel
- Ecuador's tax reform affects transactions with related parties
- Ein Jahr Verwaltungsgrundsätze Verrechnungspreise : erste Erfahrungen aus der Betriebsprüfungspraxis
- Einkünfteabgrenzung bei grenzüberschreitenden Finanzierungsleistungen post-BEPS in Gestalt der "Transfer Pricing Guidance on Financial Transactions" der OECD (Teil I)
- Einkünfteabgrenzung bei grenzüberschreitenden Finanzierungsleistungen post-BEPS in Gestalt der "Transfer Pricing Guidance on Financial Transactions" der OECD (Teil II)
- Energy
- Ermittlung des Verrechnungspreises bei konzerninternen Finanzierungstransaktionen
- Ermittlung fremdüblicher Zinssätze vor dem Hintergrund der aktuellen BFH-Rechtsprechung : BFH, Urteile v. 18.5.2021 - I R 4/17 und I R 62/17
- Erstmalige Ermittlung der Innenfinanzierung bei nicht durchgebuchten Großmutterzuschüssen : warum die pauschale Ermittlung ein systematisches Ergebnis liefert
- European tax law and the freedom of choice regarding cross-border financing within multinational groups
- Federal Court hands down transfer pricing decision in Chevron Australia case
- Final OECD Guidance on financial transactions
- Finance and treasury under the U.K.'s new interest limitation regime
- Financement intragroupe impliquant des sociétés en Suisse : avantages et limites de la pratique des taux fiscalement admis publiés par l'AFC | Konzerninterne Finanzierung und die Schweiz : Nutzung von Safe Harbors : Möglichkeiten und Grenzen
- Financial restructuring : the Netherlands
- Financial restructuring in the Netherlands : tax aspects upon the termination of a fiscal unity
- Financial transactions (loans)
- Financial transactions : Dutch guidance versus the OECD Discussion Draft
- Fiscalidad de los precios de transferencia (operaciones vinculadas)
- Fremdkapitalzinsenabzug bei konzerninternem Erwerb eines Gruppenmitglieds durch den Gruppenträger
- From confusion to clarity: intra group policy on financing
- Full Federal Court upholds assessments against Chevron Australia in Milestone transfer pricing case
- Full Federal Court upholds transfer pricing adjustments on interest charged on intra-group loans
- Fundamentals of transfer pricing : a practical guide
- Fundamentals of transfer pricing : general topics and specific transactions
- Global Transfer Pricing Conference 2018 : transfer pricing developments around the world
- Global Transfer Pricing Conference 2019 : transfer pricing developments around the world
- Global Transfer Pricing Conference 2020 : transfer pricing developments around the world
- Global Transfer Pricing Conference : transfer pricing developments around the world
- Global transfer pricing : principles and practice
- Global transfer pricing conference "Transfer pricing in a post-BEPS world"
- Groundbreaking Dutch Supreme Court decision affects related-party loans
- HMRC v BlackRock Holdco 5 LLC : transfer pricing and unallowable purpose
- How BEPS may impact on existing group structures
- How the BEPS Action Plan could affect existing group structures
- IBFD Country tax guides - Transfer pricing & intra-group financing
- Impact of new transfer pricing requirements
- Implicaciones del COVID-19 en fiscalidad internacional : convenios de doble imposición y precios de transferencia
- Implicit support and its implications on guarantee fee pricing : fact or fiction
- Implicit support in cross-border financing : challenges for MNEs and impact on borrower company's credit rating
- In-depth analysis of the concept of options realistically available in transfer pricing
- Income classification and the pricing of intracompany guarantees
- Insolvency : the main Dutch corporation tax aspects
- Inter-company financial transactions
- Inter-country equity and intra-group transactions at EU level : an analysis of the CCCTB Proposal and ECJ Tax Cases
- Interest deductibility : implementation of Action 4 of the OECD/G20 Base Erosion and Profit Shifting Project and the future of transfer pricing of intra-group finance
- International cash pooling : cross-border cash management systems and intra-group financing
- International group financing and taxes
- International tax law and the multinational capital structure : evidence from US MNCs German direct investment
- International tax structures in the BEPS era : an analysis of anti-abuse measures
- International taxation of permanent establishments : principles and policy
- Intra-group debt at the crossroads : stand-alone versus worldwide approach
- Intra-group financial transactions and the arm's length principle : a comparative and normative analysis
- Intra-group financing : Federal Tax Court simplifies rules and refines arm's length standard
- Intra-group loan financing and the arm's length principle : review of the Federal Court decision on Chevron Australia - Australia's recent large transfer pricing case
- Intragroup financial transactions : avoiding BEPS and applying the arm's-length principle
- Intragroup financing and transfer pricing : an Italian perspective
- Intragroup lending in Sweden : a vehicle for international tax arbitrage
- Intragroup royalties as a vehicle for international tax arbitrage
- Konsernin sisäisen rahoituksen markkinaehtoisuus
- Konzernfinanzierung : zu offenen Fragen auch nach den dazu ergangenen BFH-Entscheidungen
- Konzernfinanzierung in der steuerlichen Betrachtung : Konzept zur Bestimmung eines angemessenen Finanzierungszinssatzes
- Konzerninterne Finanzierungen nach Paragr. 1a AStG-E des zweiten RefE ATADUmsG und Kapitel X der OECD-Verrechnungspreisleitlinien - Quo vadis Fremdvergleich?
- Landmark transfer pricing case on applying the arm's length principle to shareholder loans in Germany
- Loan transactions - a transfer pricing perspective
- Luxembourg finance companies : the importance of risk management
- Luxembourg goes a step further with transfer pricing
- Luxembourg transfer pricing : a step forward
- Luxembourg's new transfer pricing circular on intra-group financing activities
- Luxembourg's new transfer pricing rules for finance companies
- Medidas limitadoras de la erosión de bases imponibles a través de préstamos intragrupo y su compatibilidad con el Derecho de la UE: la doctrina del TJUE en el caso Lexel = Measures limiting the erosion of tax bases through intra-group loans and their compatibility with EU law: the CJEU jurisprudence in the Lexel case
- Multi-layered holding companies in financing transactions
- Naar een bronbelasting op rente en royalty's : een stap verder dan het regeerakkoord
- Navigating Finnish transfer pricing disputes
- New Dutch transfer pricing decree
- New guidance for Indonesian transfer pricing audits
- New guidelines on functional currency for intra-group finance companies
- New relationship
- New safe harbour rules for intra-group loans and guarantees : how safe is the new harbour?
- New tax rules for intra-group financing in Luxembourg
- New transfer pricing guidelines on intra-group financing activities
- Nochmal : das Darlehen des ausländischen Mitunternehmers an seine deutsche Personengesellschaft und Paragr. 50d Abs. 10 EStG
- Nochmal : das Darlehen des ausländischen Mitunternehmers an seine deutsche Personengesellschaft und Paragr. 50d Abs. 10 EStG : Kritik an den Ausführungen von Kramer
- OECD Chapter I release : important guidance on location savings and passive association
- OECD guidance on transfer pricing and financial transactions - a step forward
- OECD veröffentlicht aktualisierte Guidance zum Country-by-Country Reporting
- Onzakelijke leningen
- Onzakelijke leningen
- Opinion Statement ECJ-TF 1/2021 on the ECJ Decision of 20 January 2021 in Lexel AB (Case C-484/19) concerning the application of the Swedish interest deductibility rules
- Outstanding receivables : unveiling hidden transactions
- Overview of some recent Swiss tax developments
- Precios de transferencia en tiempos de pandemia : creando una nueva realidad = Transfer pricing in pandemic times : creating a new reality
- Prevention of double non-taxation : an analysis of cross-border financing from a German perspective
- Pricing intercompany financial transactions : loans, guarantees and cash-pooling arrangements
- Private equity structuring in Luxembourg - key tax aspects
- Prüfung von konzerninternen Finanzierungsbeziehungen unter den Verwaltungsgrundsätzen Verrechnungspreise v. 14.7.2021
- Reaching consensus on taxing the digitalized economy
- Recent decisions issued by French tax court
- Reinsurance Intra-Group Agreements : the key role of RE-EVA in supporting the arm’s length principle
- Renteaftrekbeperking omtrent anti-winstdrainage onder vuur
- Restricted interest deductibility and multinationals' use of internal debt finance
- Revised guidance on intercompany financing
- Revised transfer pricing guidelines
- Should transfer pricing practitioners become credit rating analysts? Practical instructions based on final OECD guidance on financial transactions
- Something from nothing
- State of play of intra-group financing arrangements
- Steuerrechtliche Behandlung grenzüberschreitender Konzerndarlehen
- Supreme Administrative Court ruling on interest rate reflecting creditworthiness of individual companies
- TP or not TP : examining the applicability of the arm's length principle to inter-company equity financing transactions
- Tax controversy and intragroup financial transactions : a battleground
- Tax court of Canada shaves benefits of hybrid entity financing structure
- Tax issues in debt restructuring
- Tax issues of intragroup open accounts and cash management systems
- Tax treatment of international cash pooling arrangements
- Tax treaty case law around the globe : 2011
- Tax treaty case law around the globe : 2019
- Taxation of cross-border hybrid finance : a legal analysis
- Taxation of foreign profits in the Netherlands
- Teilrevision der Verwaltungsgrundsätze für Verrechnungspreise in Japan : Auswirkungen auf konzerninterne Finanztransaktionen
- The 2021 UN Transfer Pricing Manual : a step in the right direction
- The 2022 new Netherlands Transfer Pricing Decree
- The Belgian corporate tax reform 2018-2020 : what's in it for groups doing business in Belgium?
- The Brazilian transfer pricing regime
- The Credit Suisse cases and intra-group financing : Dutch Supreme Court strikes a balance between tax planning and tax
- The General Court's judgment in Engie : the non-application of a national GAAR confers State Aid
- The Luxembourg financing circular : something new on the horizon?
- The MNE's abridged tax guide to Canada
- The Netherlands' 2013 transfer pricing decree : more clarity accompanies focus on profit shifting
- The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10
- The OECD issues first discussion draft on the transfer pricing aspects of financial transactions
- The arm's length nature of intercompany financing transactions
- The arm's length principle under pressure?
- The capital structure of large firms and the use of Dutch financing entities
- The concept of an uncommercial loan : a new development in Dutch corporate income tax
- The end of intra-group financing... or not just yet? Part 1
- The end of intra-group financing... or not just yet? Part 2
- The ever-increasing reach of New Zealand's general anti-avoidance rule
- The impact of HMRC's risk-based approach : para 13 - intra-group financing arrangements
- The modern approach to statutory interpretation, applied to the Section 15 anomaly in foreign affiliate financing
- The proper tax base : structural fairness from an international and comparative perspective - essays in honor of Paul McDaniel
- The role of bankability opinions in a proper transfer pricing analysis for intragroup loans
- The tax treatment of bad debt risk in respect of intra-group loans : the score so far
- The year in review : Luxembourg
- The year in review : Sweden
- Thin capitalization and secondary adjustments
- Transfer pricing and financial transactions : current developments, relevant issues and possible solutions
- Transfer pricing and financial transactions : report on the WU Transfer Pricing Symposium
- Transfer pricing and intra-group financing : low-hanging fruit?
- Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing
- Transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing
- Transfer pricing aspects of cash pooling arrangements in light of the BEPS Action Plan
- Transfer pricing aspects of intra-group financing
- Transfer pricing audit guidelines
- Transfer pricing audits of manufacturing companies in Indonesia : quo vadis?
- Transfer pricing developments around the world 2017
- Transfer pricing developments around the world 2018
- Transfer pricing developments around the world 2019
- Transfer pricing developments around the world 2020
- Transfer pricing developments around the world 2021
- Transfer pricing for financial transactions : determining credit ratings
- Transfer pricing guidance issued on intercompany financing
- Transfer pricing in a post-BEPS world
- Transfer pricing manual
- Transfer pricing of financial guarantees : the limits of arm’s length and a practical solution
- Transfer pricing of intra-group cash-pooling arrangements through the lens of business and economic reality
- Transfer pricing on intra-group financing in the manufacturing industry in Indonesia : an essay on tax court decisions (2014-2019)
- Transfer pricing risks post-BEPS : a practical guide
- Transfer pricing, financial transactions and the quest for implicit support : swinging between stand-alone and group credit rating
- Treading carefully through the murky labyrinth of intra-group financial derivatives
- Treatment of currency losses and interest-free loans under the Dutch participation exemption : review of case 17/03918 of the Supreme Court of the Netherlands
- U.S. Tax Court holds that guarantee fee is sourced to location of guarantor
- UK CFC group financing exemption - State aid as a tool to secure a fair share of tax
- UK rewrites thin capitalization rules
- Unternehmensfinanzierung und insbesondere Konzernfinanzierung : Passivzinsproblematik bei der Emissionsabgabe und der Verrechnungssteuer
- VWGH zu konzerninterner Vermietung und wirtschaftlicher Eingliederung : Europarechtskonforme Interpretation des paragr. 2 Abs. 2 Z 2 UStG?
- Valuation of implicit support from a transfer pricing perspective
- Verrechnungspreiskorrekturen gegenüber einer beschränkt steuerpflichtigen Muttergesellschaft = Transfer pricing adjustments against a non-resident parent company and EU tax law
- Verrekenprijzen : de verdeling van de winst van een multinational
- Welcome home
- Wenn schon interner Preisvergleich, dann richtig! FG Köln v. 29.6.2017 - 10 K 771/16, IStR 2018, 120 mAnm Bärsch/Engelen
- When is a loan considered non-arm's-length? Ground-breaking Dutch Supreme Court case
- Winstdrainageperikelen
- Zum Beihilfecharakter von Tax Rulings : Beihilfeuntersuchung bei Abweichung von der "Norm" der internationalen Steuerplanung?
- Zur steuerlichen Abzugsfähigkeit von Währungskursverlusten : zugleich Anmerkung zur Verfügung des LfSt Niedersachsen v. 15.4.2020
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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/resource/PUzip8wGIaM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PUzip8wGIaM/">intra-group financing</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="https://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/resource/PUzip8wGIaM/" typeof="CategoryCode http://bibfra.me/vocab/lite/Concept"><span property="name http://bibfra.me/vocab/lite/label"><a href="http://link.library.ibfd.org/resource/PUzip8wGIaM/">intra-group financing</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="https://link.library.ibfd.org/">International Bureau of Fiscal Documentation</a></span></span></span></span></div>
