000			01571nab a2200253 c 4500
003			ES-MaIEF
005			20190514135226.0
007			ta
008			190514t2019 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_967242 _aHaller, Alexander
245			_aApplication of the arm's length principle to physical cash pooling arrangements in light of the OECD Discussion Draft on Financial Transactions _c Alexander Haller & Vikram Chand
260			_c2019
500			_aResumen.
520			_aThis 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.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_947873 _aOPERACIONES FINANCIERAS
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_947856 _aORGANIZACION DE COOPERACION Y DESARROLLO ECONOMICO
700	1		_961628 _aChand, Vikram
773	0		_9160272 _oOP 2141/2019/4 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 47, n. 4, April 2019, p. 349-364
942			_cART
999			_c140591 _d140591