Intragroup financing & Transfer Pricing
Our global Transfer Pricing experts can provide you with practical analysis of current events linked to intragroup financing and give you the keys to properly manage your transactions.
In February 2020, the OECD published Transfer pricing guidance on financial transactions. It covered specific issues related to the pricing of intragroup financing (e.g. intragroup loans, cash pooling, hedging, guarantees).
Addressing base erosion and profit shifting continues to be a key priority for governments around the globe. As a result, local tax authorities have strengthened their provisions on these transactions.
The analysis of intragroup financing must consider the main characteristics of a
