TP Ticker – February 2020

TP Guidance on Financial Transactions

On 11 February 2020, the OECD published its new report “Transfer Pricing Guidance on Financial Transactions”, the content of which will form part of the OECD’s transfer pricing guidelines.  This report now covers different treasury functions, including intra-group loans, financial guarantees, captive insurances, and the determination of risk-free rates of return.

The OECD’s guidance on financial transaction can be downloaded from the website of the OECD here: www.oecd.org/tax/beps/transfer-pricing-guidance-on-financial-transactions-inclusive-framework-on-beps-actions-4-8-10.htm