Upcoming Events

Webinar: OECD Guidance & Real Life Cases on the TP Aspects of Financial Transactions

20 Jan 2021
2:00pm - 3:00pm GMT/BST

Register 2021-01-20 14:00:00 2021-01-20 15:00:00 Europe/London Webinar: OECD Guidance & Real Life Cases on the TP Aspects of Financial Transactions The transfer pricing aspects of financial transactions came under the spotlight in 2020 as the OECD finally published a consensus document after many years of discussions. Some countries have already started to implement such guidance into their domestic legislations. Interestingly, many court cases dealing with these topics came to a conclusion during this year too. These developments provide an opportunity to benchmark the OECD guidance against real-world everyday life. Stefano Bognandi sbognandi@led-taxand.it

The transfer pricing aspects of financial transactions came under the spotlight in 2020 as the OECD finally published a consensus document after many years of discussions. Some countries have already started to implement such guidance into their domestic legislations. Interestingly, many court cases dealing with these topics came to a conclusion during this year too.

These developments provide an opportunity to benchmark the OECD guidance against real-world everyday life. In particular, as it relates to:

  • the assessment of implicit support when evaluating the credit rating of the borrower
  • Luxembourg’s transfer pricing regime applicable to financing companies and its compatibility with the new OECD Guidance
  • the application to regulated entities in light of the soft safe harbor introduced in the new chapter X
  • new plans of the German Ministry of Finance to tighten intra-group financing rules and the practical impact on MNEs
  • considerations regarding the cash and liquidity management constraints in the corporate treasury function
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