Advanced Transfer Pricing – Loans and other Financial Transactions
Almost all multinational groups are obliged by transfer pricing legislation to determine the arm’s length interest rate on intragroup loans. Despite the ubiquity of these issues, the OECD Transfer Pricing Guidelines have little to say about loans and other financial transactions – nor do most textbooks. This Advanced Transfer Pricing course aims to provide a practical guide to how to apply transfer pricing rules to such transactions.
The course is not specific to any particular country; it is based on international norms. Nor is it specific to any industry; it covers transactions that arise in almost all industries.