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Cross-border financing arrangements - The release of long-awaited consensus guidance paper

Published on 15 Sep 20 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the pricing framework in the OECD FT paper
  • case study - how do I price an intercompany financing arrangement?
  • the importance of contemporaneous documentation and evidence.

Author profiles

Edwin Baghdasarayan
Click here to expand/collapse more articles by Edwin Baghdasarayan.
Mattia Capsoni

 

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