{"product_id":"applying-the-arms-length-principle-to-intra-group-financial-transactions-a-reference-guide-9789403540238","title":"Applying the Arm's Length Principle to Intra-group Financial Transactions: A Reference Guide","description":"\u003cp\u003eIt is well known that intercompany financing arrangements have become increasingly subject to scrutiny in contexts of applying transfer pricing and anti-tax avoidance-related rules.\u003c\/p\u003e \u003cp\u003eWith contributions by more than 50 leading global transfer pricing and international tax experts from law firms, multinational enterprises, academia, and tax administrations, this book provides unparalleled insights into the application of the Arm's Length Principle to different types of financial transactions, application of anti-avoidance rules to various intra-group financial arrangements as well as the business value creation process and the dispute management landscape that underlie intra-group financial transactions.\u003c\/p\u003e \u003cp\u003eWith in-depth analysis of the legislation and market developments that fuel the diverse range of financing options available to market participants - and loaded with practical examples and case studies that cover the legal and economic considerations that arise when analysing intra-group finance - the contributors examine such topics and issues as the following: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003enational anti-abuse rules applicable to financial transactions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etax treaty issues;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003erole of credit ratings and impact of implicit support;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eloans, cash pooling, financial guarantees;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003etransfer pricing aspects of performance guarantees;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003e'mezzanine' financing;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003econsiderations for crypto financing;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eimpact of crises situations such as COVID-19;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow treasury operations can be structured in a group and the decision-making process involved;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow hedges offset or mitigate risks;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehow to apply the arm's length principle to factoring and captive insurance transactions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ecomparability analysis for various transactions;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003especial considerations for transactions carried out by a permanent establishment;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003eEU state aid and its interaction with transfer pricing rules;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003edispute prevention and resolution tools under the OECD, UN, and EU frameworks; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003edeveloping countries' perspectives, focusing on Brazil, India, and South Africa.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eGiven the challenges facing taxpayers and tax authorities alike, this book will prove an immeasurably valuable reference guide to support tax practitioners, tax administrations, and tax scholars in developing standards and policies in dealing with intra-group financing issues.\u003cbr\u003e\u003c\/p\u003e","brand":"Kluwer Law International","offers":[{"title":"Default Title","offer_id":50458252706066,"sku":"9789403540238","price":175.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0831\/4771\/8930\/files\/img_b5245311-34ef-4e7d-bec4-e0b98e8b78e6.jpg?v=1729958006","url":"https:\/\/surprise-castle.myshopify.com\/products\/applying-the-arms-length-principle-to-intra-group-financial-transactions-a-reference-guide-9789403540238","provider":"Surprise Castle","version":"1.0","type":"link"}