INSIGHT: New OECD Guidance on Transfer Pricing Aspects of Financial Transactions—Part 1

Clive Jie-A-Joen, MIE van Herksen, F Bai

Research output: Contribution to journalArticleAcademic

Abstract

This first part of a two-part article discusses the importance of the final transfer pricing guidance on financial transactions, the role of accurate delineation as regards financial transactions, the application of the arm’s-length principle to determine if a financial instrument qualifies as debt or equity, and treasury functions and the relevant considerations required when applying the arm’s-length principle to intra-group loans.
Original languageEnglish
Pages (from-to)1-13
Number of pages6
JournalTax Management Transfer Pricing Report
Volume2020
Issue numberFebruary
Publication statusPublished - 25 Feb 2020

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