The OECD has published a discussion draft on financial transactions, which deals with follow-up work in relation to BEPS Actions 8–10 (aligning transfer pricing outcomes with value creation). Comments on the draft are invited by 7 September 2018.
The discussion draft aims to clarify the application of the principles included in the 2017 edition of the OECD transfer pricing guidelines. It also addresses specific issues related to the pricing of financial transactions, such as treasury function, intra-group loans, cash pooling, hedging, guarantees and captive insurance.
The document highlights a number of specific questions on which feedback is sought, although comments are invited on any aspect of the discussion draft. See https://bit.ly/2tZv2gw.
The OECD has published a discussion draft on financial transactions, which deals with follow-up work in relation to BEPS Actions 8–10 (aligning transfer pricing outcomes with value creation). Comments on the draft are invited by 7 September 2018.
The discussion draft aims to clarify the application of the principles included in the 2017 edition of the OECD transfer pricing guidelines. It also addresses specific issues related to the pricing of financial transactions, such as treasury function, intra-group loans, cash pooling, hedging, guarantees and captive insurance.
The document highlights a number of specific questions on which feedback is sought, although comments are invited on any aspect of the discussion draft. See https://bit.ly/2tZv2gw.
