What OECD Transfer Pricing Guidance on Financial Transactions 2020 - Accurate Delineation, Treasury Functions, Cash Pooling and Financial Guarantees requires
This guidance requires multinational enterprises (MNEs) to accurately delineate and price intra-group financial transactions, including loans, cash pooling, hedging, and financial guarantees, in accordance with the arm's length principle. It provides a framework, per Chapter I, Section D.1 of the OECD Transfer Pricing Guidelines, for analyzing the commercial and financial relations to ensure pricing reflects that of independent parties.
Pillar: Tax & Transfer Pricing · Authority: Organisation for Economic Co-operation and Development (OECD) · Version: 1.0.0 · Last updated:
Primary source: https://www.oecd.org/tax/beps/transfer-pricing-guidance-on-financial-transactions-inclusive-framework-on-beps-actions-4-8-10.pdf
SHA-256 integrity: b96498905d4c81ba8efee07ce27822df80457ca76c5c987492bdb984b26872df
Primary Citations — 6 traced to source
- OECD (2020), Transfer Pricing Guidance on Financial Transactions, Chapter X, Section B: Interaction with the guidance in Chapter I
- OECD (2020), Transfer Pricing Guidance on Financial Transactions, Chapter X, Section C.1.2: Credit ratings
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