Transfer Pricing and Intra-Group Financing : : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition.
This is the second revised edition of the book published in 2012, and addresses the topic of intra-group financing and transfer pricing.
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Place / Publishing House: | Amsterdam : : IBFD Publications USA, Incorporated,, 2021. Ã2021. |
Year of Publication: | 2021 |
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Language: | English |
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Bakker, Anuschka. Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. 1st ed. Amsterdam : IBFD Publications USA, Incorporated, 2021. Ã2021. 1 online resource (933 pages) text txt rdacontent computer c rdamedia online resource cr rdacarrier Cover -- Title -- Copyright -- Acknowledgements -- Table of Contents -- Chapter 1: The Treasury Functions -- 1.1. Introduction -- 1.2. Role of treasury within MNEs -- 1.2.1. Typical organization of the corporate treasury function -- 1.2.2. Key functions and risks -- 1.2.3. Treasury operating model -- 1.2.4. Centralized intra-group financing policy -- 1.3. Relationship between tax department and other departments -- 1.4. Relevance of tax for treasury activities -- 1.5. Key transfer pricing considerations -- 1.6. Typical transfer pricing models for intra-group financing companies -- 1.7. IP considerations to group financing companies -- 1.8. Common jurisdictions for group financing companies -- 1.9. Staying in control of transfer pricing for the treasury operations -- 1.10. BEPS impact on treasury activities -- 1.11. Concluding remarks -- Chapter 2: Accurate Delineation of Intra-Group Financial Transactions -- 2.1. Introduction -- 2.2. Nature of intra-group transactions -- 2.3. Delineation and (re)characterization -- 2.3.1. OECD Guidelines: Chapter I -- 2.3.2. OECD Guidance on Financial Transactions -- 2.3.3. Case study on potential recharacterization: Cash pool deposit position -- 2.3.4. Case study on recharacterization: Intercompany loan transaction -- 2.4. Key aspects to be taken into account by practitioners -- Chapter 3: International Guidance, Case Law and Market Developments -- 3.1. Introduction -- 3.2. The OECD Guidance and selected international developments -- 3.2.1. OECD guidance on transfer pricing aspects of intra-group financing -- 3.2.2. Key takeaways for practitioners from the OECD Guidance on Financial Transactions -- 3.3. UN Guidance -- 3.4. Interplay with BEPS action reports -- 3.5. EU developments -- 3.5.1. EC's Communication of Business Taxation in the 21st Century -- 3.5.2. ATAD -- 3.5.3. DAC6 -- 3.6. Case law. 3.6.1. Landmark cases -- 3.6.2. Selection of cases -- 3.7. Changing market circumstances and economic crises -- 3.7.1. Effects of changing market circumstances and economic crises impacting intra-group financing transactions -- 3.7.2. The impact of COVID-19 -- 3.7.3. COVID-19: Actions to be taken by MNEs -- Chapter 4: Credit Ratings -- 4.1. Introduction -- 4.2. Background -- 4.2.1. Credit rating: the basics -- 4.2.2. Official credit ratings, credit rating agencies and credit rating scales -- 4.2.3. Types of ratings -- 4.3. Group rating versus subsidiaries ratings -- 4.4. Issuer vs. issue-specific rating -- notching down/up principles -- 4.4.1. Notching adjustments -- 4.5. Determination of credit ratings -- 4.5.1. Step 1: Determine the standalone credit rating of the affiliate -- 4.5.2. Step 2: Determine implicit (parental) support considerations -- 4.5.3. Step 3: Make adjustments for debt features -- 4.5.4. Overview of methodologies / tools -- 4.6. Impact of the COVID-19 pandemic -- 4.7. Transfer pricing case law on credit ratings -- Chapter 5: Common Types of Intra-Group Financing Arrangements -- 5.1. Setting the scene -- 5.2. Loans -- 5.2.1. Introduction -- 5.2.2. Elements of an arm's length intra-group loan -- 5.2.3. Building block: Volume -- 5.2.3.1. Debt service capacity analysis -- 5.2.3.2. Financial ratios -- 5.2.3.3. Financial modelling and sensitivity analysis -- 5.2.3.4. Testing the borrower's financial ratios -- 5.2.3.5. LTV analysis in real estate -- 5.2.4. Building blocks: Terms and conditions, and creditworthiness -- 5.2.4.1. Two-sided approach -- 5.2.5. Building block: Interest rate -- 5.2.5.1. Pricing approaches -- 5.2.5.2. Interest rate analysis -- 5.2.5.3. Identifying comparable transactions -- 5.2.6. Interplay with other intra-group transactions and transfer pricing applied -- 5.2.7. Practical examples. 5.3. Cash pooling, management and optimization -- 5.3.1. Cash pool structures -- 5.3.2. Accurate delineation -- 5.3.3. Cash pool: Transfer pricing analysis -- 5.3.4. Case study -- 5.4. Financial and performance guarantees -- 5.4.1. Setting the scene -- 5.4.2. Types of guarantees -- 5.4.3. Guarantees: Transfer pricing analysis -- 5.4.4. Practical examples -- 5.5. Fees -- 5.5.1. Introduction -- 5.5.2. Facility fees -- 5.5.3. Commitment fees -- 5.5.4. Upfront fees -- 5.6. Captive insurance -- 5.6.1. Introduction -- 5.6.1.1. OECD and international developments -- 5.6.1.2. Captive insurance and reinsurance activities -- 5.6.2. Accurate delineation of transactions -- 5.6.3. Step approach for determining arm's length remuneration of intra-group captive insurance transactions -- 5.6.4. Pricing -- 5.6.4.1. CUP method -- 5.6.4.2. Actuarial analysis -- 5.6.4.3. Combined ratio and return on capital -- 5.6.4.4. Group synergies and agency sales -- 5.6.4.5. Numerical example -- Chapter 6: How to Take Intra-Group Financing Forward in Your Organization -- 6.1. Introduction -- 6.2. Re-thinking intra-group treasury operating model and financing set-up -- 6.3. Relevant developments -- 6.3.1. Tax and TP developments -- 6.3.2. Treasury developments -- 6.3.3. Market developments -- 6.3.4. Outlook -- 6.4. Developing an FTTP roadmap -- 6.4.1. Identify phase -- 6.4.2. Diagnose phase -- 6.4.3. Design phase -- 6.4.4. Implementation phase -- 6.4.5. Document phase -- 6.4.6. Maintain phase -- Chapter 7: Australia -- 7.1. Defining an intra-group financing policy -- 7.1.1. General considerations -- 7.1.2. Documentation requirements -- 7.1.3. Impact of the COVID-19 pandemic -- 7.2. Treasury function -- 7.2.1. Intra-group loans -- 7.2.1.1. Loan or equity -- 7.2.1.2. Profit participating loans -- 7.2.1.3. Interaction between thin capitalization and TP legislation. 7.2.2. Arm's length interest rate -- 7.2.2.1. Interest charged -- 7.2.2.2. TP methods -- 7.2.3. Cash pooling -- 7.2.3.1. Interest -- 7.2.3.2. Remuneration CPL -- 7.2.3.3. Allocation of cash pool benefit -- 7.2.3.4. Documentation -- 7.2.3.5. Advance pricing agreements (APAs) -- 7.2.4. Hedging -- 7.3. Financial and performance guarantees -- 7.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 7.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 7.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 7.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 7.3.5. TP methods -- 7.3.6. Use of range of results -- 7.3.7. Requirement for outcomes to make commercial sense -- 7.4. Factoring -- 7.5. Captive insurance -- 7.6. Leasing -- 7.7. Other forms of financing and credit risk arrangements -- Chapter 8: Brazil -- 8.1. Defining an intra-group financing policy -- 8.1.1. Documentation -- 8.1.2. Impact COVID-19 pandemic -- 8.1.3. Best practices -- 8.2. Treasury function -- 8.2.1. Intra-group loans -- 8.2.1.1. Loan or equity -- 8.2.1.2. Profit participating loans -- 8.2.1.3. Interaction between thin capitalization and TP legislation -- 8.2.2. Arm's length interest rate -- 8.2.2.1. Interest charged -- 8.2.2.2. TP methods -- 8.2.3. Cash pooling -- 8.2.3.1. Interest -- 8.2.3.2. Remuneration CPL -- 8.2.3.3. Allocation of cash pool benefit -- 8.2.3.4. Documentation -- 8.2.3.5. Advance pricing agreements (APAs). 8.2.4. Hedging -- 8.3. Financial and performance guarantees -- 8.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 8.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 8.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 8.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 8.3.5. TP methods -- 8.3.6. Use of range of results -- 8.3.7. Requirement for outcomes to make commercial sense -- 8.4. Factoring -- 8.5. Captive insurance -- 8.6. Leasing -- 8.7. Other forms of financing and credit risk arrangements -- Chapter 9: Canada -- 9.1. Defining an intra-group financing policy -- 9.1.1. General transfer pricing framework -- 9.1.2. Specific considerations for intra-group financing transactions -- 9.2. Treasury function -- 9.2.1. Intra-group loans -- 9.2.1.1. Loan or equity -- 9.2.1.2. Profit participating loans -- 9.2.1.3. Interaction between thin capitalization and TP legislation -- 9.2.2. Arm's length interest rate -- 9.2.2.1. Interest charged -- 9.2.2.2. TP methods -- 9.2.3. Cash pooling -- 9.2.3.1. Interest -- 9.2.3.2. Remuneration CPL -- 9.2.3.3. Allocation of cash pool benefit -- 9.2.3.4. Documentation -- 9.2.3.5. Advance pricing agreements (APAs) -- 9.2.4. Hedging -- 9.3. Financial and performance guarantees -- 9.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs. 9.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company. This is the second revised edition of the book published in 2012, and addresses the topic of intra-group financing and transfer pricing. Description based on publisher supplied metadata and other sources. Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. Corporations--Finance. International business enterprises--Taxation. Subsidiary corporations. Electronic books. Kale, Sharvari. Print version: Bakker, Anuschka Transfer Pricing and Intra-Group Financing: the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition Amsterdam : IBFD Publications USA, Incorporated,c2021 9789087227296 ProQuest (Firm) https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6805077 Click to View |
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Bakker, Anuschka. Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. Cover -- Title -- Copyright -- Acknowledgements -- Table of Contents -- Chapter 1: The Treasury Functions -- 1.1. Introduction -- 1.2. Role of treasury within MNEs -- 1.2.1. Typical organization of the corporate treasury function -- 1.2.2. Key functions and risks -- 1.2.3. Treasury operating model -- 1.2.4. Centralized intra-group financing policy -- 1.3. Relationship between tax department and other departments -- 1.4. Relevance of tax for treasury activities -- 1.5. Key transfer pricing considerations -- 1.6. Typical transfer pricing models for intra-group financing companies -- 1.7. IP considerations to group financing companies -- 1.8. Common jurisdictions for group financing companies -- 1.9. Staying in control of transfer pricing for the treasury operations -- 1.10. BEPS impact on treasury activities -- 1.11. Concluding remarks -- Chapter 2: Accurate Delineation of Intra-Group Financial Transactions -- 2.1. Introduction -- 2.2. Nature of intra-group transactions -- 2.3. Delineation and (re)characterization -- 2.3.1. OECD Guidelines: Chapter I -- 2.3.2. OECD Guidance on Financial Transactions -- 2.3.3. Case study on potential recharacterization: Cash pool deposit position -- 2.3.4. Case study on recharacterization: Intercompany loan transaction -- 2.4. Key aspects to be taken into account by practitioners -- Chapter 3: International Guidance, Case Law and Market Developments -- 3.1. Introduction -- 3.2. The OECD Guidance and selected international developments -- 3.2.1. OECD guidance on transfer pricing aspects of intra-group financing -- 3.2.2. Key takeaways for practitioners from the OECD Guidance on Financial Transactions -- 3.3. UN Guidance -- 3.4. Interplay with BEPS action reports -- 3.5. EU developments -- 3.5.1. EC's Communication of Business Taxation in the 21st Century -- 3.5.2. ATAD -- 3.5.3. DAC6 -- 3.6. Case law. 3.6.1. Landmark cases -- 3.6.2. Selection of cases -- 3.7. Changing market circumstances and economic crises -- 3.7.1. Effects of changing market circumstances and economic crises impacting intra-group financing transactions -- 3.7.2. The impact of COVID-19 -- 3.7.3. COVID-19: Actions to be taken by MNEs -- Chapter 4: Credit Ratings -- 4.1. Introduction -- 4.2. Background -- 4.2.1. Credit rating: the basics -- 4.2.2. Official credit ratings, credit rating agencies and credit rating scales -- 4.2.3. Types of ratings -- 4.3. Group rating versus subsidiaries ratings -- 4.4. Issuer vs. issue-specific rating -- notching down/up principles -- 4.4.1. Notching adjustments -- 4.5. Determination of credit ratings -- 4.5.1. Step 1: Determine the standalone credit rating of the affiliate -- 4.5.2. Step 2: Determine implicit (parental) support considerations -- 4.5.3. Step 3: Make adjustments for debt features -- 4.5.4. Overview of methodologies / tools -- 4.6. Impact of the COVID-19 pandemic -- 4.7. Transfer pricing case law on credit ratings -- Chapter 5: Common Types of Intra-Group Financing Arrangements -- 5.1. Setting the scene -- 5.2. Loans -- 5.2.1. Introduction -- 5.2.2. Elements of an arm's length intra-group loan -- 5.2.3. Building block: Volume -- 5.2.3.1. Debt service capacity analysis -- 5.2.3.2. Financial ratios -- 5.2.3.3. Financial modelling and sensitivity analysis -- 5.2.3.4. Testing the borrower's financial ratios -- 5.2.3.5. LTV analysis in real estate -- 5.2.4. Building blocks: Terms and conditions, and creditworthiness -- 5.2.4.1. Two-sided approach -- 5.2.5. Building block: Interest rate -- 5.2.5.1. Pricing approaches -- 5.2.5.2. Interest rate analysis -- 5.2.5.3. Identifying comparable transactions -- 5.2.6. Interplay with other intra-group transactions and transfer pricing applied -- 5.2.7. Practical examples. 5.3. Cash pooling, management and optimization -- 5.3.1. Cash pool structures -- 5.3.2. Accurate delineation -- 5.3.3. Cash pool: Transfer pricing analysis -- 5.3.4. Case study -- 5.4. Financial and performance guarantees -- 5.4.1. Setting the scene -- 5.4.2. Types of guarantees -- 5.4.3. Guarantees: Transfer pricing analysis -- 5.4.4. Practical examples -- 5.5. Fees -- 5.5.1. Introduction -- 5.5.2. Facility fees -- 5.5.3. Commitment fees -- 5.5.4. Upfront fees -- 5.6. Captive insurance -- 5.6.1. Introduction -- 5.6.1.1. OECD and international developments -- 5.6.1.2. Captive insurance and reinsurance activities -- 5.6.2. Accurate delineation of transactions -- 5.6.3. Step approach for determining arm's length remuneration of intra-group captive insurance transactions -- 5.6.4. Pricing -- 5.6.4.1. CUP method -- 5.6.4.2. Actuarial analysis -- 5.6.4.3. Combined ratio and return on capital -- 5.6.4.4. Group synergies and agency sales -- 5.6.4.5. Numerical example -- Chapter 6: How to Take Intra-Group Financing Forward in Your Organization -- 6.1. Introduction -- 6.2. Re-thinking intra-group treasury operating model and financing set-up -- 6.3. Relevant developments -- 6.3.1. Tax and TP developments -- 6.3.2. Treasury developments -- 6.3.3. Market developments -- 6.3.4. Outlook -- 6.4. Developing an FTTP roadmap -- 6.4.1. Identify phase -- 6.4.2. Diagnose phase -- 6.4.3. Design phase -- 6.4.4. Implementation phase -- 6.4.5. Document phase -- 6.4.6. Maintain phase -- Chapter 7: Australia -- 7.1. Defining an intra-group financing policy -- 7.1.1. General considerations -- 7.1.2. Documentation requirements -- 7.1.3. Impact of the COVID-19 pandemic -- 7.2. Treasury function -- 7.2.1. Intra-group loans -- 7.2.1.1. Loan or equity -- 7.2.1.2. Profit participating loans -- 7.2.1.3. Interaction between thin capitalization and TP legislation. 7.2.2. Arm's length interest rate -- 7.2.2.1. Interest charged -- 7.2.2.2. TP methods -- 7.2.3. Cash pooling -- 7.2.3.1. Interest -- 7.2.3.2. Remuneration CPL -- 7.2.3.3. Allocation of cash pool benefit -- 7.2.3.4. Documentation -- 7.2.3.5. Advance pricing agreements (APAs) -- 7.2.4. Hedging -- 7.3. Financial and performance guarantees -- 7.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 7.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 7.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 7.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 7.3.5. TP methods -- 7.3.6. Use of range of results -- 7.3.7. Requirement for outcomes to make commercial sense -- 7.4. Factoring -- 7.5. Captive insurance -- 7.6. Leasing -- 7.7. Other forms of financing and credit risk arrangements -- Chapter 8: Brazil -- 8.1. Defining an intra-group financing policy -- 8.1.1. Documentation -- 8.1.2. Impact COVID-19 pandemic -- 8.1.3. Best practices -- 8.2. Treasury function -- 8.2.1. Intra-group loans -- 8.2.1.1. Loan or equity -- 8.2.1.2. Profit participating loans -- 8.2.1.3. Interaction between thin capitalization and TP legislation -- 8.2.2. Arm's length interest rate -- 8.2.2.1. Interest charged -- 8.2.2.2. TP methods -- 8.2.3. Cash pooling -- 8.2.3.1. Interest -- 8.2.3.2. Remuneration CPL -- 8.2.3.3. Allocation of cash pool benefit -- 8.2.3.4. Documentation -- 8.2.3.5. Advance pricing agreements (APAs). 8.2.4. Hedging -- 8.3. Financial and performance guarantees -- 8.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 8.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 8.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 8.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 8.3.5. TP methods -- 8.3.6. Use of range of results -- 8.3.7. Requirement for outcomes to make commercial sense -- 8.4. Factoring -- 8.5. Captive insurance -- 8.6. Leasing -- 8.7. Other forms of financing and credit risk arrangements -- Chapter 9: Canada -- 9.1. Defining an intra-group financing policy -- 9.1.1. General transfer pricing framework -- 9.1.2. Specific considerations for intra-group financing transactions -- 9.2. Treasury function -- 9.2.1. Intra-group loans -- 9.2.1.1. Loan or equity -- 9.2.1.2. Profit participating loans -- 9.2.1.3. Interaction between thin capitalization and TP legislation -- 9.2.2. Arm's length interest rate -- 9.2.2.1. Interest charged -- 9.2.2.2. TP methods -- 9.2.3. Cash pooling -- 9.2.3.1. Interest -- 9.2.3.2. Remuneration CPL -- 9.2.3.3. Allocation of cash pool benefit -- 9.2.3.4. Documentation -- 9.2.3.5. Advance pricing agreements (APAs) -- 9.2.4. Hedging -- 9.3. Financial and performance guarantees -- 9.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs. 9.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company. |
author_facet |
Bakker, Anuschka. Kale, Sharvari. |
author_variant |
a b ab |
author2 |
Kale, Sharvari. |
author2_variant |
s k sk |
author2_role |
TeilnehmendeR |
author_sort |
Bakker, Anuschka. |
title |
Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
title_sub |
the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
title_full |
Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
title_fullStr |
Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
title_full_unstemmed |
Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
title_auth |
Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
title_new |
Transfer Pricing and Intra-Group Financing : |
title_sort |
transfer pricing and intra-group financing : the entangled worlds of financial markets and transfer pricing - second revised edition. |
publisher |
IBFD Publications USA, Incorporated, |
publishDate |
2021 |
physical |
1 online resource (933 pages) |
edition |
1st ed. |
contents |
Cover -- Title -- Copyright -- Acknowledgements -- Table of Contents -- Chapter 1: The Treasury Functions -- 1.1. Introduction -- 1.2. Role of treasury within MNEs -- 1.2.1. Typical organization of the corporate treasury function -- 1.2.2. Key functions and risks -- 1.2.3. Treasury operating model -- 1.2.4. Centralized intra-group financing policy -- 1.3. Relationship between tax department and other departments -- 1.4. Relevance of tax for treasury activities -- 1.5. Key transfer pricing considerations -- 1.6. Typical transfer pricing models for intra-group financing companies -- 1.7. IP considerations to group financing companies -- 1.8. Common jurisdictions for group financing companies -- 1.9. Staying in control of transfer pricing for the treasury operations -- 1.10. BEPS impact on treasury activities -- 1.11. Concluding remarks -- Chapter 2: Accurate Delineation of Intra-Group Financial Transactions -- 2.1. Introduction -- 2.2. Nature of intra-group transactions -- 2.3. Delineation and (re)characterization -- 2.3.1. OECD Guidelines: Chapter I -- 2.3.2. OECD Guidance on Financial Transactions -- 2.3.3. Case study on potential recharacterization: Cash pool deposit position -- 2.3.4. Case study on recharacterization: Intercompany loan transaction -- 2.4. Key aspects to be taken into account by practitioners -- Chapter 3: International Guidance, Case Law and Market Developments -- 3.1. Introduction -- 3.2. The OECD Guidance and selected international developments -- 3.2.1. OECD guidance on transfer pricing aspects of intra-group financing -- 3.2.2. Key takeaways for practitioners from the OECD Guidance on Financial Transactions -- 3.3. UN Guidance -- 3.4. Interplay with BEPS action reports -- 3.5. EU developments -- 3.5.1. EC's Communication of Business Taxation in the 21st Century -- 3.5.2. ATAD -- 3.5.3. DAC6 -- 3.6. Case law. 3.6.1. Landmark cases -- 3.6.2. Selection of cases -- 3.7. Changing market circumstances and economic crises -- 3.7.1. Effects of changing market circumstances and economic crises impacting intra-group financing transactions -- 3.7.2. The impact of COVID-19 -- 3.7.3. COVID-19: Actions to be taken by MNEs -- Chapter 4: Credit Ratings -- 4.1. Introduction -- 4.2. Background -- 4.2.1. Credit rating: the basics -- 4.2.2. Official credit ratings, credit rating agencies and credit rating scales -- 4.2.3. Types of ratings -- 4.3. Group rating versus subsidiaries ratings -- 4.4. Issuer vs. issue-specific rating -- notching down/up principles -- 4.4.1. Notching adjustments -- 4.5. Determination of credit ratings -- 4.5.1. Step 1: Determine the standalone credit rating of the affiliate -- 4.5.2. Step 2: Determine implicit (parental) support considerations -- 4.5.3. Step 3: Make adjustments for debt features -- 4.5.4. Overview of methodologies / tools -- 4.6. Impact of the COVID-19 pandemic -- 4.7. Transfer pricing case law on credit ratings -- Chapter 5: Common Types of Intra-Group Financing Arrangements -- 5.1. Setting the scene -- 5.2. Loans -- 5.2.1. Introduction -- 5.2.2. Elements of an arm's length intra-group loan -- 5.2.3. Building block: Volume -- 5.2.3.1. Debt service capacity analysis -- 5.2.3.2. Financial ratios -- 5.2.3.3. Financial modelling and sensitivity analysis -- 5.2.3.4. Testing the borrower's financial ratios -- 5.2.3.5. LTV analysis in real estate -- 5.2.4. Building blocks: Terms and conditions, and creditworthiness -- 5.2.4.1. Two-sided approach -- 5.2.5. Building block: Interest rate -- 5.2.5.1. Pricing approaches -- 5.2.5.2. Interest rate analysis -- 5.2.5.3. Identifying comparable transactions -- 5.2.6. Interplay with other intra-group transactions and transfer pricing applied -- 5.2.7. Practical examples. 5.3. Cash pooling, management and optimization -- 5.3.1. Cash pool structures -- 5.3.2. Accurate delineation -- 5.3.3. Cash pool: Transfer pricing analysis -- 5.3.4. Case study -- 5.4. Financial and performance guarantees -- 5.4.1. Setting the scene -- 5.4.2. Types of guarantees -- 5.4.3. Guarantees: Transfer pricing analysis -- 5.4.4. Practical examples -- 5.5. Fees -- 5.5.1. Introduction -- 5.5.2. Facility fees -- 5.5.3. Commitment fees -- 5.5.4. Upfront fees -- 5.6. Captive insurance -- 5.6.1. Introduction -- 5.6.1.1. OECD and international developments -- 5.6.1.2. Captive insurance and reinsurance activities -- 5.6.2. Accurate delineation of transactions -- 5.6.3. Step approach for determining arm's length remuneration of intra-group captive insurance transactions -- 5.6.4. Pricing -- 5.6.4.1. CUP method -- 5.6.4.2. Actuarial analysis -- 5.6.4.3. Combined ratio and return on capital -- 5.6.4.4. Group synergies and agency sales -- 5.6.4.5. Numerical example -- Chapter 6: How to Take Intra-Group Financing Forward in Your Organization -- 6.1. Introduction -- 6.2. Re-thinking intra-group treasury operating model and financing set-up -- 6.3. Relevant developments -- 6.3.1. Tax and TP developments -- 6.3.2. Treasury developments -- 6.3.3. Market developments -- 6.3.4. Outlook -- 6.4. Developing an FTTP roadmap -- 6.4.1. Identify phase -- 6.4.2. Diagnose phase -- 6.4.3. Design phase -- 6.4.4. Implementation phase -- 6.4.5. Document phase -- 6.4.6. Maintain phase -- Chapter 7: Australia -- 7.1. Defining an intra-group financing policy -- 7.1.1. General considerations -- 7.1.2. Documentation requirements -- 7.1.3. Impact of the COVID-19 pandemic -- 7.2. Treasury function -- 7.2.1. Intra-group loans -- 7.2.1.1. Loan or equity -- 7.2.1.2. Profit participating loans -- 7.2.1.3. Interaction between thin capitalization and TP legislation. 7.2.2. Arm's length interest rate -- 7.2.2.1. Interest charged -- 7.2.2.2. TP methods -- 7.2.3. Cash pooling -- 7.2.3.1. Interest -- 7.2.3.2. Remuneration CPL -- 7.2.3.3. Allocation of cash pool benefit -- 7.2.3.4. Documentation -- 7.2.3.5. Advance pricing agreements (APAs) -- 7.2.4. Hedging -- 7.3. Financial and performance guarantees -- 7.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 7.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 7.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 7.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 7.3.5. TP methods -- 7.3.6. Use of range of results -- 7.3.7. Requirement for outcomes to make commercial sense -- 7.4. Factoring -- 7.5. Captive insurance -- 7.6. Leasing -- 7.7. Other forms of financing and credit risk arrangements -- Chapter 8: Brazil -- 8.1. Defining an intra-group financing policy -- 8.1.1. Documentation -- 8.1.2. Impact COVID-19 pandemic -- 8.1.3. Best practices -- 8.2. Treasury function -- 8.2.1. Intra-group loans -- 8.2.1.1. Loan or equity -- 8.2.1.2. Profit participating loans -- 8.2.1.3. Interaction between thin capitalization and TP legislation -- 8.2.2. Arm's length interest rate -- 8.2.2.1. Interest charged -- 8.2.2.2. TP methods -- 8.2.3. Cash pooling -- 8.2.3.1. Interest -- 8.2.3.2. Remuneration CPL -- 8.2.3.3. Allocation of cash pool benefit -- 8.2.3.4. Documentation -- 8.2.3.5. Advance pricing agreements (APAs). 8.2.4. Hedging -- 8.3. Financial and performance guarantees -- 8.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 8.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 8.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 8.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 8.3.5. TP methods -- 8.3.6. Use of range of results -- 8.3.7. Requirement for outcomes to make commercial sense -- 8.4. Factoring -- 8.5. Captive insurance -- 8.6. Leasing -- 8.7. Other forms of financing and credit risk arrangements -- Chapter 9: Canada -- 9.1. Defining an intra-group financing policy -- 9.1.1. General transfer pricing framework -- 9.1.2. Specific considerations for intra-group financing transactions -- 9.2. Treasury function -- 9.2.1. Intra-group loans -- 9.2.1.1. Loan or equity -- 9.2.1.2. Profit participating loans -- 9.2.1.3. Interaction between thin capitalization and TP legislation -- 9.2.2. Arm's length interest rate -- 9.2.2.1. Interest charged -- 9.2.2.2. TP methods -- 9.2.3. Cash pooling -- 9.2.3.1. Interest -- 9.2.3.2. Remuneration CPL -- 9.2.3.3. Allocation of cash pool benefit -- 9.2.3.4. Documentation -- 9.2.3.5. Advance pricing agreements (APAs) -- 9.2.4. Hedging -- 9.3. Financial and performance guarantees -- 9.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs. 9.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company. |
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9789087227302 9789087227296 |
callnumber-first |
K - Law |
callnumber-subject |
K - General Law |
callnumber-label |
K4550 |
callnumber-sort |
K 44550 |
genre |
Electronic books. |
genre_facet |
Electronic books. |
url |
https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6805077 |
illustrated |
Not Illustrated |
dewey-hundreds |
300 - Social sciences |
dewey-tens |
340 - Law |
dewey-ones |
343 - Military, tax, trade & industrial law |
dewey-full |
343.067 |
dewey-sort |
3343.067 |
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343.067 |
dewey-search |
343.067 |
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1286430387 |
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Transfer Pricing and Intra-Group Financing : the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
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<?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>11589nam a22005053i 4500</leader><controlfield tag="001">5006805077</controlfield><controlfield tag="003">MiAaPQ</controlfield><controlfield tag="005">20240229073845.0</controlfield><controlfield tag="006">m o d | </controlfield><controlfield tag="007">cr cnu||||||||</controlfield><controlfield tag="008">240229s2021 xx o ||||0 eng d</controlfield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9789087227302</subfield><subfield code="q">(electronic bk.)</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="z">9789087227296</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(MiAaPQ)5006805077</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(Au-PeEL)EBL6805077</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1286430387</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">MiAaPQ</subfield><subfield code="b">eng</subfield><subfield code="e">rda</subfield><subfield code="e">pn</subfield><subfield code="c">MiAaPQ</subfield><subfield code="d">MiAaPQ</subfield></datafield><datafield tag="050" ind1=" " ind2="4"><subfield code="a">K4550</subfield></datafield><datafield tag="082" ind1="0" ind2=" "><subfield code="a">343.067</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bakker, Anuschka.</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Transfer Pricing and Intra-Group Financing :</subfield><subfield code="b">the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition.</subfield></datafield><datafield tag="250" ind1=" " ind2=" "><subfield code="a">1st ed.</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Amsterdam :</subfield><subfield code="b">IBFD Publications USA, Incorporated,</subfield><subfield code="c">2021.</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">Ã2021.</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">1 online resource (933 pages)</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="a">text</subfield><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="a">computer</subfield><subfield code="b">c</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="a">online resource</subfield><subfield code="b">cr</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="505" ind1="0" ind2=" "><subfield code="a">Cover -- Title -- Copyright -- Acknowledgements -- Table of Contents -- Chapter 1: The Treasury Functions -- 1.1. Introduction -- 1.2. Role of treasury within MNEs -- 1.2.1. Typical organization of the corporate treasury function -- 1.2.2. Key functions and risks -- 1.2.3. Treasury operating model -- 1.2.4. Centralized intra-group financing policy -- 1.3. Relationship between tax department and other departments -- 1.4. Relevance of tax for treasury activities -- 1.5. Key transfer pricing considerations -- 1.6. Typical transfer pricing models for intra-group financing companies -- 1.7. IP considerations to group financing companies -- 1.8. Common jurisdictions for group financing companies -- 1.9. Staying in control of transfer pricing for the treasury operations -- 1.10. BEPS impact on treasury activities -- 1.11. Concluding remarks -- Chapter 2: Accurate Delineation of Intra-Group Financial Transactions -- 2.1. Introduction -- 2.2. Nature of intra-group transactions -- 2.3. Delineation and (re)characterization -- 2.3.1. OECD Guidelines: Chapter I -- 2.3.2. OECD Guidance on Financial Transactions -- 2.3.3. Case study on potential recharacterization: Cash pool deposit position -- 2.3.4. Case study on recharacterization: Intercompany loan transaction -- 2.4. Key aspects to be taken into account by practitioners -- Chapter 3: International Guidance, Case Law and Market Developments -- 3.1. Introduction -- 3.2. The OECD Guidance and selected international developments -- 3.2.1. OECD guidance on transfer pricing aspects of intra-group financing -- 3.2.2. Key takeaways for practitioners from the OECD Guidance on Financial Transactions -- 3.3. UN Guidance -- 3.4. Interplay with BEPS action reports -- 3.5. EU developments -- 3.5.1. EC's Communication of Business Taxation in the 21st Century -- 3.5.2. ATAD -- 3.5.3. DAC6 -- 3.6. Case law.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">3.6.1. Landmark cases -- 3.6.2. Selection of cases -- 3.7. Changing market circumstances and economic crises -- 3.7.1. Effects of changing market circumstances and economic crises impacting intra-group financing transactions -- 3.7.2. The impact of COVID-19 -- 3.7.3. COVID-19: Actions to be taken by MNEs -- Chapter 4: Credit Ratings -- 4.1. Introduction -- 4.2. Background -- 4.2.1. Credit rating: the basics -- 4.2.2. Official credit ratings, credit rating agencies and credit rating scales -- 4.2.3. Types of ratings -- 4.3. Group rating versus subsidiaries ratings -- 4.4. Issuer vs. issue-specific rating -- notching down/up principles -- 4.4.1. Notching adjustments -- 4.5. Determination of credit ratings -- 4.5.1. Step 1: Determine the standalone credit rating of the affiliate -- 4.5.2. Step 2: Determine implicit (parental) support considerations -- 4.5.3. Step 3: Make adjustments for debt features -- 4.5.4. Overview of methodologies / tools -- 4.6. Impact of the COVID-19 pandemic -- 4.7. Transfer pricing case law on credit ratings -- Chapter 5: Common Types of Intra-Group Financing Arrangements -- 5.1. Setting the scene -- 5.2. Loans -- 5.2.1. Introduction -- 5.2.2. Elements of an arm's length intra-group loan -- 5.2.3. Building block: Volume -- 5.2.3.1. Debt service capacity analysis -- 5.2.3.2. Financial ratios -- 5.2.3.3. Financial modelling and sensitivity analysis -- 5.2.3.4. Testing the borrower's financial ratios -- 5.2.3.5. LTV analysis in real estate -- 5.2.4. Building blocks: Terms and conditions, and creditworthiness -- 5.2.4.1. Two-sided approach -- 5.2.5. Building block: Interest rate -- 5.2.5.1. Pricing approaches -- 5.2.5.2. Interest rate analysis -- 5.2.5.3. Identifying comparable transactions -- 5.2.6. Interplay with other intra-group transactions and transfer pricing applied -- 5.2.7. Practical examples.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">5.3. Cash pooling, management and optimization -- 5.3.1. Cash pool structures -- 5.3.2. Accurate delineation -- 5.3.3. Cash pool: Transfer pricing analysis -- 5.3.4. Case study -- 5.4. Financial and performance guarantees -- 5.4.1. Setting the scene -- 5.4.2. Types of guarantees -- 5.4.3. Guarantees: Transfer pricing analysis -- 5.4.4. Practical examples -- 5.5. Fees -- 5.5.1. Introduction -- 5.5.2. Facility fees -- 5.5.3. Commitment fees -- 5.5.4. Upfront fees -- 5.6. Captive insurance -- 5.6.1. Introduction -- 5.6.1.1. OECD and international developments -- 5.6.1.2. Captive insurance and reinsurance activities -- 5.6.2. Accurate delineation of transactions -- 5.6.3. Step approach for determining arm's length remuneration of intra-group captive insurance transactions -- 5.6.4. Pricing -- 5.6.4.1. CUP method -- 5.6.4.2. Actuarial analysis -- 5.6.4.3. Combined ratio and return on capital -- 5.6.4.4. Group synergies and agency sales -- 5.6.4.5. Numerical example -- Chapter 6: How to Take Intra-Group Financing Forward in Your Organization -- 6.1. Introduction -- 6.2. Re-thinking intra-group treasury operating model and financing set-up -- 6.3. Relevant developments -- 6.3.1. Tax and TP developments -- 6.3.2. Treasury developments -- 6.3.3. Market developments -- 6.3.4. Outlook -- 6.4. Developing an FTTP roadmap -- 6.4.1. Identify phase -- 6.4.2. Diagnose phase -- 6.4.3. Design phase -- 6.4.4. Implementation phase -- 6.4.5. Document phase -- 6.4.6. Maintain phase -- Chapter 7: Australia -- 7.1. Defining an intra-group financing policy -- 7.1.1. General considerations -- 7.1.2. Documentation requirements -- 7.1.3. Impact of the COVID-19 pandemic -- 7.2. Treasury function -- 7.2.1. Intra-group loans -- 7.2.1.1. Loan or equity -- 7.2.1.2. Profit participating loans -- 7.2.1.3. Interaction between thin capitalization and TP legislation.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">7.2.2. Arm's length interest rate -- 7.2.2.1. Interest charged -- 7.2.2.2. TP methods -- 7.2.3. Cash pooling -- 7.2.3.1. Interest -- 7.2.3.2. Remuneration CPL -- 7.2.3.3. Allocation of cash pool benefit -- 7.2.3.4. Documentation -- 7.2.3.5. Advance pricing agreements (APAs) -- 7.2.4. Hedging -- 7.3. Financial and performance guarantees -- 7.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 7.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 7.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 7.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 7.3.5. TP methods -- 7.3.6. Use of range of results -- 7.3.7. Requirement for outcomes to make commercial sense -- 7.4. Factoring -- 7.5. Captive insurance -- 7.6. Leasing -- 7.7. Other forms of financing and credit risk arrangements -- Chapter 8: Brazil -- 8.1. Defining an intra-group financing policy -- 8.1.1. Documentation -- 8.1.2. Impact COVID-19 pandemic -- 8.1.3. Best practices -- 8.2. Treasury function -- 8.2.1. Intra-group loans -- 8.2.1.1. Loan or equity -- 8.2.1.2. Profit participating loans -- 8.2.1.3. Interaction between thin capitalization and TP legislation -- 8.2.2. Arm's length interest rate -- 8.2.2.1. Interest charged -- 8.2.2.2. TP methods -- 8.2.3. Cash pooling -- 8.2.3.1. Interest -- 8.2.3.2. Remuneration CPL -- 8.2.3.3. Allocation of cash pool benefit -- 8.2.3.4. Documentation -- 8.2.3.5. Advance pricing agreements (APAs).</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">8.2.4. Hedging -- 8.3. Financial and performance guarantees -- 8.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 8.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 8.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 8.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 8.3.5. TP methods -- 8.3.6. Use of range of results -- 8.3.7. Requirement for outcomes to make commercial sense -- 8.4. Factoring -- 8.5. Captive insurance -- 8.6. Leasing -- 8.7. Other forms of financing and credit risk arrangements -- Chapter 9: Canada -- 9.1. Defining an intra-group financing policy -- 9.1.1. General transfer pricing framework -- 9.1.2. Specific considerations for intra-group financing transactions -- 9.2. Treasury function -- 9.2.1. Intra-group loans -- 9.2.1.1. Loan or equity -- 9.2.1.2. Profit participating loans -- 9.2.1.3. Interaction between thin capitalization and TP legislation -- 9.2.2. Arm's length interest rate -- 9.2.2.1. Interest charged -- 9.2.2.2. TP methods -- 9.2.3. Cash pooling -- 9.2.3.1. Interest -- 9.2.3.2. Remuneration CPL -- 9.2.3.3. Allocation of cash pool benefit -- 9.2.3.4. Documentation -- 9.2.3.5. Advance pricing agreements (APAs) -- 9.2.4. Hedging -- 9.3. Financial and performance guarantees -- 9.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs.</subfield></datafield><datafield tag="505" ind1="8" ind2=" "><subfield code="a">9.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company.</subfield></datafield><datafield tag="520" ind1=" " ind2=" "><subfield code="a">This is the second revised edition of the book published in 2012, and addresses the topic of intra-group financing and transfer pricing.</subfield></datafield><datafield tag="588" ind1=" " ind2=" "><subfield code="a">Description based on publisher supplied metadata and other sources.</subfield></datafield><datafield tag="590" ind1=" " ind2=" "><subfield code="a">Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2024. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. </subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Corporations--Finance.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">International business enterprises--Taxation.</subfield></datafield><datafield tag="650" ind1=" " ind2="0"><subfield code="a">Subsidiary corporations.</subfield></datafield><datafield tag="655" ind1=" " ind2="4"><subfield code="a">Electronic books.</subfield></datafield><datafield tag="700" ind1="1" ind2=" "><subfield code="a">Kale, Sharvari.</subfield></datafield><datafield tag="776" ind1="0" ind2="8"><subfield code="i">Print version:</subfield><subfield code="a">Bakker, Anuschka</subfield><subfield code="t">Transfer Pricing and Intra-Group Financing: the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition</subfield><subfield code="d">Amsterdam : IBFD Publications USA, Incorporated,c2021</subfield><subfield code="z">9789087227296</subfield></datafield><datafield tag="797" ind1="2" ind2=" "><subfield code="a">ProQuest (Firm)</subfield></datafield><datafield tag="856" ind1="4" ind2="0"><subfield code="u">https://ebookcentral.proquest.com/lib/oeawat/detail.action?docID=6805077</subfield><subfield code="z">Click to View</subfield></datafield></record></collection> |