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.
On 24 April 2024, after years of negotiations, the remaining three pillars of the much-anticipated AML/CFT Package (the AMLA Regulation, AMLD6 and the long-awaited AMLR) have finally been adopted by the EU Parliament.
