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.

13/02/2020

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You will find content about:

  • Application of the arm’s length principle to financial transactions
  • Intra-group loans
  • Cash pooling
  • Financial guarantees
  • Captive insurance
  • Implications for taxpayers

Contacts

Alain Goebel

Partner

Tax, Tax advisory, Transfer Pricing

Danny Beeton

Of Counsel

Transfer Pricing

Alexandre Maschiella

Counsel

Tax, Transfer Pricing

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