OECD releases discussion draft on transfer pricing for financial transactions

Tim Keeling and Aaron Yeo provide some general observations on the OECD's recent released transfer pricing discussion draft.

The Organisation for Economic Co-operation and Development (OECD) has recently released a public discussion draft (1.09MB) on transfer pricing for financial transactions and invited input from commentators. The draft has been eagerly awaited and such is the complexity and difference in views surrounding financial transactions, the draft has been released as a non-consensus document. The draft provides commentary on a number of topics including intra-group loans, guarantees, cash pooling...

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Authors: Tim Keeling, Aaron Yeo

Published Date: 11 July 2018