• Banner TsingMaHK1
  • Banner SidneyBridge1
  • Banner MillauBridge1
  • Banner ErasmusBridge1
  • Banner TokyoBridge1
  • Banner BrookLBridge1
Loading...

Folder Articles

United KingdomGreat Britain  My published articles

Documents

pdf Matrix on Key Transfer Pricing Issues regarding Treasury Activities Popular

Matrix on Key Transfer Pricing Issues regarding Treasury Activities

The UN released an updated draft on financial transactions in April 2019, which in addition to the discussion draft released by OECD in 2018, provides guidance on the disputes in transfer pricing issues. Here we compare the two drafts and advanced domestic practices (i.e. the UK and Australia). When comparing different key variables to determine (i) an acceptable D/E level; (ii) an acceptable interest rate (includes guarantee fees), OECD draft, UN draft, UK legislation, Australian legislation require the following checks...

pdf Transfer Pricing Aspects Of Financial Transactions – Replacing LIBOR And High FX Risks And Impact Popular

The London Interbank Offered Rate (LIBOR) is the global benchmark for financial transactions with an estimated volume of USD 370 trillion. The discontinuation of LIBOR at the end of 2021 requires market participants to use alternative key interest rates from 1.1.2022 at the latest.

Search

Latest downloads

  • 24 September 2020
  • Guest user downloaded the DOCman document with the title Transfer Pricing Aspects Of Financial Transactions – Replacing LIBOR And High FX Risks And Impact
  • Guest user downloaded the DOCman document with the title TRANSFER PRICING IN MINING An African Perspective (Revised)
  • Guest user downloaded the DOCman document with the title TRANSFER PRICING IN MINING An African Perspective (Revised)
  • Guest user downloaded the DOCman document with the title Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative
  • Guest user downloaded the DOCman document with the title Multinational Enterprises, Transfer Pricing and Value Chain Analysis in Latin America following the OECD/G20 Base Erosion and Profit Shifting Initiative