000			01689nab a2200289 c 4500
999			_c144817 _d144817
003			ES-MaIEF
005			20211011135157.0
007			ta
008			211011t2021 ne ||||oo|||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100	1		_969320 _aPetrakos, Thomas
245		0	_aInterest rate benchmarking for transfer pricing purposes _helectrónico _ba comparison between the loan and the bond approach _c Thomas Petrakos, Vikram Chand and Amanda Pletz
260			_c2021
500			_aDisponible únicamente en formato electrónico.
500			_aResumen.
520			_aThis article analyses how an arm's length interest rate for an intercompany loan can be determined under the two most commonly accepted approaches; the loan approach and the bond approach. In this respect, it first provides some considerations as to performing a loan benchmarking study, followed by some of the main differences and theoretical advantages and disadvantages of the two approaches. As a second step, a case study is presented, for which an arm's length interest rate is determined under both approaches. The results of the two approaches are then discussed and compared. It is argued that the bond approach yields much more reliable results.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_932211 _aGRUPOS DE EMPRESAS
650		4	_948108 _aPRESTAMOS
650		4	_947502 _aINTERES
650		4	_948569 _aTIPOS
700			_961628 _aChand, Vikram
700			_967843 _aPletz, Amanda
773	0		_9165891 _oITPJ/2021/4 _tInternational Transfer Pricing Journal _w(IEF)65014 _x 1385-3074 _gv. 28, n. 4, 2021, p. 242-252
942			_cRE