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  2020

2020 National Transfer Pricing Online Part 3 - Cross-border financing arrangements - The release of long-awaited consensus guidance

Source: National

Published Date: 15 Sep 2020

 
The transfer pricing aspects of cross-border financing arrangements continues to be a hot topic for multinationals and tax authorities worldwide. In February this year, the OECD released its long-awaited final paper on the transfer pricing aspects of financial transactions, which will become Chapter X of the OECD Guidelines.

This session covered the key aspects of the finalised chapter and the implications for multinational groups in their approach to the application of the arm's length principle to financial transactions.

Cross-border financing arrangements - The release of long-awaited consensus guidance

Author(s): Mattia Capsoni , Edwin Baghdasarayan
Materials from this session:

Details

  • Published On:15 Sep 2020
  • Took place at:Online

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Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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