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Episode 9 (Part 1) – Treasury Funds Transfer pricing

FS Transfer Pricing Decoded – A global tax podcast series

Episode 9 (Part 1) sets the scene by discussing some important transfer pricing considerations relevant to financial transactions within multinational groups in the context of the final OECD Guidance on Financial Transactions released in 2020.

Topics covered in this part:

  • Insights on recent audit experiences with tax authorities. 
  • Consideration of both borrower's and lender's perspectives.  
  • Evaluation of covenants.
  • Credit rating assessment.
  • Consideration of impact of Parent’s implicit/explicit support.

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