New transfer pricing guidance on financial transactions
On 11 February 2020 the OECD released its final transfer pricing guidance on financial transactions. The new guidance provides recommendations regarding the application of the arm’s length principle to financial transactions and addresses the pricing of intra-group loans, cash pooling, guarantees and captive insurance premiums.
After years of negotiations, the EU Parliament has finally adopted the long-awaited EU regulation on the prevention of the use of the financial system for the purposes of money laundering or terrorist financing (AMLR or Regulation), which focuses mainly on customer due diligence ...
