Haller, Alexander
Application of the arm's length principle to physical cash pooling arrangements in light of the OECD Discussion Draft on Financial Transactions / Alexander Haller & Vikram Chand .-- , 2019
Resumen.
This article critically discusses the transfer pricing aspects of physical cash pooling arrangements, especially in the light of the OECD's recent Discussion Draft on Financial Transactions. Specifically, the article discusses the application of the arm's length principle to cash pooling borrowings and deposits, guarantees issued in the context of the pooling arrangement, remuneration of the cash pool leader (CPL) as well as allocation of the cash pool benefit, in particular, the netting benefit and the volume discount. The authors also provide comments on the impact of the negative interest rate environment on cash pooling arrangements.
PRECIOS DE TRANSFERENCIA
OPERACIONES FINANCIERAS
PRINCIPIO DE PLENA COMPETENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Chand, Vikram
Intertax 0165-2826 v. 47, n. 4, April 2019, p. 349-364
Application of the arm's length principle to physical cash pooling arrangements in light of the OECD Discussion Draft on Financial Transactions / Alexander Haller & Vikram Chand .-- , 2019
Resumen.
This article critically discusses the transfer pricing aspects of physical cash pooling arrangements, especially in the light of the OECD's recent Discussion Draft on Financial Transactions. Specifically, the article discusses the application of the arm's length principle to cash pooling borrowings and deposits, guarantees issued in the context of the pooling arrangement, remuneration of the cash pool leader (CPL) as well as allocation of the cash pool benefit, in particular, the netting benefit and the volume discount. The authors also provide comments on the impact of the negative interest rate environment on cash pooling arrangements.
PRECIOS DE TRANSFERENCIA
OPERACIONES FINANCIERAS
PRINCIPIO DE PLENA COMPETENCIA
ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
Chand, Vikram
Intertax 0165-2826 v. 47, n. 4, April 2019, p. 349-364