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OECD releases BEPS discussion draft on the transfer pricing aspects of financial transactions
OECD releases BEPS discussion draft on transfer pricing
On 3 July 2018 the OECD published a discussion draft on the transfer pricing of financial transactions, under the Base Erosion and Profit Shifting (BEPS) Action Plan.
The discussion draft provides additional guidance on: the application of the principles contained in the OECD Guidelines to transfer pricing of financial transactions; economically relevant characteristics that should be considered when analysing the terms and conditions of financial transactions; specific transfer pricing issues related to treasury functions, intra-group loans, cash pooling, hedging, guarantees and captive insurance; and questions to commentators. The OECD has invited comments on the paper by 7 September 2018.
The discussion draft can be reviewed here.
Does the OECD discussion draft on transfer pricing for financial transactions pose more questions than it answers?
Does the OECD discussion draft on transfer pricing for financial transactions pose more questions than it answers?
Read our summary of the key topics covered, the questions raised and our opinion on the proposed guidance.
