The OECD Financial Transactions Discussion Draft and BEPS Actions 8-10 Ana Paula Dourado
By: Dourado, Ana Paula
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Material type: 
ArticlePublisher: 2018Subject(s): OPERACIONES FINANCIERAS | IMPUESTOS | PRECIOS DE TRANSFERENCIA | EROSIÓN DE LA BASE IMPONIBLE Y TRASLADO DE BENEFICIOS | PREVENCIÓN | PROGRAMAS | ORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO | ELUSION FISCAL
In:
Intertax v. 46, Issue 10, October 2018, p. 740-743Summary: The article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 2141/2018/10-1 (Browse shelf) | Available | OP 2141/2018/10-1 |
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The article discusses the Financial Transactions Discussion Draft, released by the OECD on 3 July 2018, The draft deals with the financial transactions related to BEPS Actions 8-10. The main purpose of the discussion draft is to determine the arm's length principle applicable to certain financial transactions within a multinational enterprise (MNE) group. Such transactions include intra-group loans; treasury activities, such as cash pooling and hedging; financial guarantees; and captive insurance companies.
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