Chapter X paragraph 10.81
It is also important to note that although there are established approaches to estimate a credit rating for a particular group member or debt issuance, the considerations detailed above mean that a pricing approach based on the separate entity credit ratings that are derived from publicly available financial tools (see paragraph 10.72), the implicit support analysis, the difficulties of accounting for controlled transactions reliably and the presence of information asymmetry may pose challenges that, if not resolved, may result in outcomes that are not reliable.
If you want to change selection, open document below and click on "Move attachment"
TPguidelines.com provides a free and fully searchable database of transfer pricing guidelines.on, C.1. Intra-group loans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017), Effect of group membership, Financial transactions, Intra-group loans, Treasury functions <span>Chapter X paragraph 10.81 It is also important to note that although there are established approaches to estimate a credit rating for a particular group member or debt issuance, the considerations detailed above mean that a pricing approach based on the separate entity credit ratings that are derived from publicly available financial tools (see paragraph 10.72), the implicit support analysis, the difficulties of accounting for controlled transactions reliably and the presence of information asymmetry may pose challenges that, if not resolved, may result in outcomes that are not reliable. February 11, 2020 C. Treasury function, C.1. Intra-group loans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017), Financial transactions, Group rating, Intra-g Summary
| status | not read | | reprioritisations | |
|---|
| last reprioritisation on | | | suggested re-reading day | |
|---|
| started reading on | | | finished reading on | |
|---|
Details