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International
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27
.
02
.
2020
02/2020

OECD publishes report on transfer prices in financial transactions

Peter von Burg

Peter von Burg
Peter von BurgPeter von Burg
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On 11 February 2020, the Organisation for Economic Cooperation and Development (OECD) published a report containing guidelines on the transfer pricing aspects of financial transactions.

The published report concretises the BEPS project (Action 4 and 8-10). In particular, the report explains specific issues related to the pricing of financial transactions (e.g. treasury functions, intra-group loans, cash pooling, hedging, guarantees).

The press release is available here.

First publication:
www.taxlawblog.ch

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