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OECD releases Transfer Pricing Guidance on ‘Financial Transactions’

February 12, 2020
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The Organisation for Economic Co-operation and Development (OECD) has released guidance on the transfer pricing aspects of financial transactions, which will contribute to consistency in the interpretation of the arm’s length principle and help avoid transfer pricing disputes and double taxation.The report has provided guidance with specific issues relating to the pricing of loans, cash pooling, financial guarantees, and captive insurance of financial transactions

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