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Transfer pricing: The OECD publishes guidelines on financial transactions

Mario Ortega Calle 13 Feb 2020

The OECD has published, on 11 February 2020, its new transfer pricing guidelines for financial operations that give continuity to Actions 4 and 8 to 10 of the BEPS project of 2015, as well as the draft that the same subject had been launched for public discussion in July 2018.

The OECD has published, on 11 February 2020, its new transfer pricing guidelines for financial operations that give continuity to Actions 4 and 8 to 10 of the BEPS project of 2015, as well as the draft that the same subject had been launched for public discussion in July 2018.

 

This report, which comes after two years of intense debate and work within the OECD, addresses the treatment from the perspective of related operations of the main types of financial transactions such as loans, guarantees, centralised cash systems ( cash-poolings ) or hedging operations.

 

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OECD | Transfer Pricing

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