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Transfer Pricing and Financing

Gebonden Engels 2023 9789403540221
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Samenvatting

In recent years, the interpretation and implementation of transfer pricing regulations of intra-group transactions involving financing functions increased exponentially as one of the main priorities of both taxpayers and governments. This topic has also attracted the attention of international organizations since 1972, whereby an extensive guidance has been rendered by the OECD in the Transfer Pricing Guidance on Financial Transactions that became Chapter X of the OECD Transfer Pricing Guidelines in February 2020. Not long after, the United Nations included these topics in Chapter 9 of its Practical Manual for Developing Countries in 2021. This book’s comprehensive approach to the practical application of transfer pricing rules to specific types of financing transactions ensures an in-depth understanding of the taxation of these transactions between related parties.

Chapters contributed by renowned academics and practitioners based also on the work of international organizations elucidate the complex interaction between transfer pricing and the following types of intra-group financial transactions:
- loans;
- financial guarantees;
- cash pooling;
- hybrid financing;
- factoring;
- captive insurance; and
- asset management.

Each contribution contains a balanced mix of theoretical understanding and practical examples, including case studies and references to key case law.

Aware that legal certainty in this area remains unachievable despite the relevant work so far of the OECD and the UN, this book aims to alleviate this deficiency with principle-based and practical knowledge on transfer pricing applied to financial transactions. Tax lawyers, in-house tax counsel, tax authorities, international organizations, business communities, advisory firms, and academics will welcome this matchless overview and guide to one of the most important topics in international taxation.

Specificaties

ISBN13:9789403540221
Taal:Engels
Bindwijze:gebonden
Druk:1
Verschijningsdatum:28-3-2023
Hoofdrubriek:Juridisch
ISSN:

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Inhoudsopgave

Editors
Assistant Editor
Contributors
List of Figures
List of Tables
List of Abbreviations

Preface

CHAPTER 1
Introduction
Raffaele Petruzzi

CHAPTER 2
Loans
Antonio Russo, Andre Dekker & Tim Böhne

CHAPTER 3
Financial Guarantees
Andrew Hickman & Marcelo H. B. Moura

CHAPTER 4
Cash Pooling
Sherif Assef, Marc Oliver Birmans & Elias Sobotka

CHAPTER 5
Hybrid Financing
David Ledure, Wouter Moelands, Rocío López & Tomás Hermida

CHAPTER 6
Factoring
Bipin Dodhia, Pooja R. Shah, Rahul Mitra & Waman Y. Kale

CHAPTER 7
Captive Insurance
Stanley J. Hales & Lucie Hovorkova

CHAPTER 8
Asset Management
Georg Dettmann

Table of Cases
Index

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        Transfer Pricing and Financing