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.
Arendt advised General Atlantic on the Luxembourg legal aspects of its acquisition of Actis, a leading investor in sustainable infrastructure, creating a diversified global investment platform
