Related party financial transactions

On 11 February 2020, the OECD published its final guidance on the transfer pricing of intra-group financial transactions, which reacts to Actions 4, 8-10 of the BEPS (Base Erosion and Profit Shifting) Action Plan. The significance of the document is that this is the first time the OECD provides guidance in the area of financial transactions concerning the interpretation of the arm’s length principle, avoidnce transfer pricing disputes and double taxation.

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