000			01639nab a2200253 c 4500
999			_c147722 _d147722
003			ES-MaIEF
005			20230615125223.0
007			ta
008			230615t2023 ne ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_964951 _aHickman, Andrew
245		0	_aTransfer pricing of financial guarantees _bthe limits of arm's length and a practical solution _c Andrew Hickman, Marcelo Henrique Barbosa Moura
500			_aResumen.
520			_aThis article discusses how current approaches to pricing intra-group financial guarantees do not follow common practices and do not consistently apply the arm's length principle, which is used to determine the appropriate transfer price for transactions between related parties. These approaches also do not take into account recent updates of the OECD transfer pricing guidance related to risk control, and rely on complex and unsatisfactory valuation methods. The article suggests that revised guidance could potentially lead to different outcomes in cases like General Electric. Intra-group financial guarantees can be difficult to handle under the arm's length principle due to the capitalization of associated enterprises.
650		4	_948095 _aPRECIOS DE TRANSFERENCIA
650		4	_944757 _aGARANTIAS
650		4	_947873 _aOPERACIONES FINANCIERAS
650			_aDERECHO COMUNITARIO EUROPEO _941975
650		4	_957949 _aPRINCIPIO DE PLENA COMPETENCIA
650		4	_aUNION EUROPEA _948644
700	1		_969898 _aMoura, Marcelo Henrique Barbosa
773	0		_9169598 _oOP 2141/2023/1 _tIntertax _w(IEF)55619 _x 0165-2826 _g v. 51, n. 1, January 2023, p. 5-32
942			_cART