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.
exceet Group SCA acquired the APEX group. Arendt advised exceet Group SCA and its major shareholders from a Luxembourg corporate, capital market and securities law perspective, including the setup of the new incentive scheme.