12.04.2019
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Transfer pricing trends: arm’s length level of debt (3/15/19)

Tax Transfer pricing
Following our series of articles on the OECD’s BEPS public discussion draft on financial transactions (the “Green Paper”) this article explores an arm’s length level of debt for transfer pricing (TP) purposes. Taxpayers are invited to evaluate whether interest charges on a loan made to a related party and the debt itself meet the arm’s length standard.

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