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.
In many disputes and litigation proceedings, the volumes and flows of information to be treated have taken on huge proportions. Finding accurate key data needed to understand and resolve cases is a serious challenge
