The “Transfer Pricing for Intra-Group Financial Transactions” booklet by NovioTax offers comprehensive insights into the OECD’s 2020 guidelines on the arm’s length treatment of intercompany financial arrangements. It provides detailed coverage of intra-group loans, financial guarantees, treasury functions, and cash pooling arrangements, highlighting the economic rationality required in these transactions. The booklet also explores key court cases, such as Chevron and General Electric, and how they have shaped global transfer pricing practices.
In addition, the Dutch transfer pricing perspective is examined, offering practical advice for multinational enterprises (MNEs) on how to align their financing practices with international guidelines. The booklet emphasizes the importance of documenting and pricing intra-group financial transactions correctly to prevent disputes with tax authorities. Suitable for both practitioners and companies, it provides critical guidance for mitigating risks and complying with global transfer pricing standards.
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