{"product_id":"transfer-pricing-and-financing-9789403540221","title":"Transfer Pricing and Financing","description":"\u003cp\u003eIn recent years, the interpretation and implementation of transfer pricing regulations of intra-group transactions involving financing functions increased exponentially as one of the main priorities of both taxpayers and governments. This topic has also attracted the attention of international organizations since 1972, whereby an extensive guidance has been rendered by the OECD in the \u003cem\u003eTransfer Pricing Guidance on Financial Transactions\u003c\/em\u003e that became Chapter X of the OECD \u003cem\u003eTransfer Pricing Guidelines\u003c\/em\u003e in February 2020. Not long after, the United Nations included these topics in Chapter 9 of its \u003cem\u003ePractical Manual for Developing Countries\u003c\/em\u003e in 2021. This book's comprehensive approach to the practical application of transfer pricing rules to specific types of financing transactions ensures an in-depth understanding of the taxation of these transactions between related parties.\u003c\/p\u003e \u003cp\u003e Chapters contributed by renowned academics and practitioners based also on the work of international organizations elucidate the complex interaction between transfer pricing and the following types of intra-group financial transactions: \u003c\/p\u003e \u003cul\u003e \u003cli\u003e\n\u003cp\u003e loans;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003efinancial guarantees;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ecash pooling;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ehybrid financing;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003efactoring;\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003ecaptive insurance; and\u003c\/p\u003e \u003c\/li\u003e \u003cli\u003e\n\u003cp\u003easset management.\u003c\/p\u003e \u003c\/li\u003e \u003c\/ul\u003e \u003cp\u003eEach contribution contains a balanced mix of theoretical understanding and practical examples, including case studies and references to key case law.\u003c\/p\u003e \u003cp\u003eAware that legal certainty in this area remains unachievable despite the relevant work so far of the OECD and the UN, this book aims to alleviate this deficiency with principle-based and practical knowledge on transfer pricing applied to financial transactions. Tax lawyers, in-house tax counsel, tax authorities, international organizations, business communities, advisory firms, and academics will welcome this matchless overview and guide to one of the most important topics in international taxation.\u003c\/p\u003e\u003cbr\u003e","brand":"Kluwer Law International","offers":[{"title":"Default Title","offer_id":50394480705810,"sku":"9789403540221","price":175.99,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0831\/4771\/8930\/files\/img_7e8f3020-bd44-4e6f-86a2-d6a2c29785b5.jpg?v=1729007036","url":"https:\/\/surprise-castle.myshopify.com\/products\/transfer-pricing-and-financing-9789403540221","provider":"Surprise Castle","version":"1.0","type":"link"}