TP News

New Guidance on Financial Transactions

Feburary 2020:

The OECD has today released their report “Transfer Pricing Guidance on Financial Transactions” (the original discussion draft was released in July 2018 as a continuation of the BEPS package of reports released in late 2015). Although it has taken some time to get there this report will be gratefully received by transfer pricing practitioners and tax administrations alike, as it provides helpful guidance on topics relevant to most MNE groups including:

  • Intra-group loans
  • Cash pooling
  • Hedging
  • Financial guarantees
  • Risk free and risk adjusted rate of returns.

The report can be accessed by clicking on the link below https://lnkd.in/drrkbQz