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#10.78 #Chapter #OECD #X #paragraph

Chapter X paragraph 10.78

The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association.

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Chapter X paragraph 10.76 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ




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#10.78 #Chapter #OECD #X #paragraph
Question

Chapter X paragraph 10.78

The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by [...], i.e. passive association.

Answer
virtue of group affiliation


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ter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by <span>virtue of group affiliation, i.e. passive association. <span>

Original toplevel document

Chapter X paragraph 10.76 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ







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#10.78 #Chapter #OECD #X #paragraph
Question

Chapter X paragraph 10.78

The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. [...]), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association.

Answer
interest rate paid


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and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. <span>interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive suppo

Original toplevel document

Chapter X paragraph 10.76 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ







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#10.78 #Chapter #OECD #X #paragraph
Question

Chapter X paragraph 10.78

The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive [...] to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association.

Answer
support from the group


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est rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive <span>support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of g

Original toplevel document

Chapter X paragraph 10.76 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>The effect of group membership is relevant for informing the conditions under which an MNE would have borrowed from an independent lender at arm’s length in two ways in particular. Firstly, the external funding policies and practices of group management will assist in informing the form and terms and conditions of the debt the MNE would have entered into with an independent lender, including the pricing (i.e. interest rate paid), and all economically relevant characteristics such as the type of loan, its term, currency, security, covenants, business strategies, and so forth. Secondly, the MNE may receive support from the group to meet its financial obligations in the event of the borrower getting into financial difficulty. Paragraph 1.158 of Chapter I of these Guidelines is relevant to analyse the effect of group membership on the terms and conditions of a borrowing when the borrowing MNE obtains an incidental benefit arising solely by virtue of group affiliation, i.e. passive association. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ







Chapter X paragraph 10.77

In the context of intra-group loans, this incidental benefit that the MNE is assumed to receive solely by virtue of group affiliation, is referred to as implicit support. The effect of potential group support on the credit rating of an entity and any effect on that entity’s ability to borrow or the interest rate paid on those borrowings would not require any payment or comparability adjustment. See Example 1 at paragraphs 1.164 – 1.166 of Chapter I and Section D.3.

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Chapter X paragraph 10.77 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>In the context of intra-group loans, this incidental benefit that the MNE is assumed to receive solely by virtue of group affiliation, is referred to as implicit support. The effect of potential group support on the credit rating of an entity and any effect on that entity’s ability to borrow or the interest rate paid on those borrowings would not require any payment or comparability adjustment. See Example 1 at paragraphs 1.164 – 1.166 of Chapter I and Section D.3. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ




Flashcard 5440754552076

Question

Chapter X paragraph 10.77

In the context of intra-group loans, this incidental benefit that the MNE is assumed to receive solely by virtue of group affiliation, is referred to as [...]. The effect of potential group support on the credit rating of an entity and any effect on that entity’s ability to borrow or the interest rate paid on those borrowings would not require any payment or comparability adjustment. See Example 1 at paragraphs 1.164 – 1.166 of Chapter I and Section D.3.

Answer
implicit support


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Chapter X paragraph 10.77 In the context of intra-group loans, this incidental benefit that the MNE is assumed to receive solely by virtue of group affiliation, is referred to as implicit support. The effect of potential group support on the credit rating of an entity and any effect on that entity’s ability to borrow or the interest rate paid on those borrowings would not requir

Original toplevel document

Chapter X paragraph 10.77 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>In the context of intra-group loans, this incidental benefit that the MNE is assumed to receive solely by virtue of group affiliation, is referred to as implicit support. The effect of potential group support on the credit rating of an entity and any effect on that entity’s ability to borrow or the interest rate paid on those borrowings would not require any payment or comparability adjustment. See Example 1 at paragraphs 1.164 – 1.166 of Chapter I and Section D.3. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ







Chapter X paragraph 10.78

Implicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only.

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Chapter X paragraph 10.78 | TPguidelines.com
ans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » I<span>mplicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only. Related content: Sweden vs. Diligentia, June 2010, Regeringsratten case nr 2483-2485-09 Diligentia was the parent company of a Group active in real estate. After a take-over of Diligent




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Question

Chapter X paragraph 10.78

Implicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically [...], would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only.

Answer
operating in the group’s core business


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roup, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically <span>operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be rea

Original toplevel document

Chapter X paragraph 10.78 | TPguidelines.com
ans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » I<span>mplicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only. Related content: Sweden vs. Diligentia, June 2010, Regeringsratten case nr 2483-2485-09 Diligentia was the parent company of a Group active in real estate. After a take-over of Diligent







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Question

Chapter X paragraph 10.78

Implicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or [...]. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only.

Answer
the linkages are weaker


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ly, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or <span>the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the ent

Original toplevel document

Chapter X paragraph 10.78 | TPguidelines.com
ans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » I<span>mplicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only. Related content: Sweden vs. Diligentia, June 2010, Regeringsratten case nr 2483-2485-09 Diligentia was the parent company of a Group active in real estate. After a take-over of Diligent







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Question

Chapter X paragraph 10.78

Implicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of [...].

Answer
its own stand-alone credit rating only


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e of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of <span>its own stand-alone credit rating only. <span>

Original toplevel document

Chapter X paragraph 10.78 | TPguidelines.com
ans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » I<span>mplicit support from the group may affect the credit rating of the borrower or the rating of any debt which it issues. The relative status of an entity within the group may help determine what impact that potential group support has on the credit rating of a debt issuer. Entities of an MNE group will be more or less likely to receive group support according to the relative importance of the entity to the MNE group as a whole and the linkages between the entity and the rest of the MNE group, either in its current form or in terms of future strategy. An MNE group member with stronger links, that is integral to the group’s identity or important to its future strategy, typically operating in the group’s core business, would ordinarily be more likely to be supported by other MNE group members and consequently have a credit rating more closely linked to that of the MNE group. Conversely, it may be reasonable to assume that an entity would be likely to receive support from the rest of the MNE group in more limited circumstances where it does not show those same indicators or the linkages are weaker. In the case of an entity where there is evidence that no support would be provided by the MNE group, it may be appropriate on the prevailing facts and circumstances to consider the entity on the basis of its own stand-alone credit rating only. Related content: Sweden vs. Diligentia, June 2010, Regeringsratten case nr 2483-2485-09 Diligentia was the parent company of a Group active in real estate. After a take-over of Diligent







Chapter X paragraph 10.79

Another key consideration would be the likely consequences for other parts of the MNE group of supporting or not supporting the borrower. The criteria used to determine the status of an entity in this regard may include such considerations as legal obligations (e.g. regulatory requirements), strategic importance, operational integration and significance, shared name, potential reputational impacts, negative effects on the overall MNE group, general statement of policy or intent, and any history of support and common behaviour of the MNE group with respect to third parties. The relative relevance of those factors may vary from one industry to another.

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Chapter X paragraph 10.79 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>Another key consideration would be the likely consequences for other parts of the MNE group of supporting or not supporting the borrower. The criteria used to determine the status of an entity in this regard may include such considerations as legal obligations (e.g. regulatory requirements), strategic importance, operational integration and significance, shared name, potential reputational impacts, negative effects on the overall MNE group, general statement of policy or intent, and any history of support and common behaviour of the MNE group with respect to third parties. The relative relevance of those factors may vary from one industry to another. Related content: Netherlands vs Corp, October 2016, Supreme Court 16/01370 In this case company A had acquired the business (assets and liabilities) of another company, through an Acqui




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Chapter X paragraph 10.79

Another key consideration would be the likely consequences for other parts of the MNE group of supporting or not supporting the borrower. The criteria used to determine the status of an entity in this regard may include such considerations as le[...], shared name, potential reputational impacts, negative effects on the overall MNE group, general statement of policy or intent, and any history of support and common behaviour of the MNE group with respect to third parties. The relative relevance of those factors may vary from one industry to another.

Answer
gal obligations (e.g. regulatory requirements), strategic importance, operational integration and significance


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quences for other parts of the MNE group of supporting or not supporting the borrower. The criteria used to determine the status of an entity in this regard may include such considerations as le<span>gal obligations (e.g. regulatory requirements), strategic importance, operational integration and significance, shared name, potential reputational impacts, negative effects on the overall MNE group, general statement of policy or intent, and any history of support and common behaviour of the MN

Original toplevel document

Chapter X paragraph 10.79 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>Another key consideration would be the likely consequences for other parts of the MNE group of supporting or not supporting the borrower. The criteria used to determine the status of an entity in this regard may include such considerations as legal obligations (e.g. regulatory requirements), strategic importance, operational integration and significance, shared name, potential reputational impacts, negative effects on the overall MNE group, general statement of policy or intent, and any history of support and common behaviour of the MNE group with respect to third parties. The relative relevance of those factors may vary from one industry to another. Related content: Netherlands vs Corp, October 2016, Supreme Court 16/01370 In this case company A had acquired the business (assets and liabilities) of another company, through an Acqui







Chapter X paragraph 10.80

The impact of an assessment of implicit support is a matter of judgement. The kind of information on which the MNE group would base a decision of whether or not to provide support to a borrower in particular circumstances may not be available to a tax administration, as is frequently the case in transfer pricing examinations, and the existence of information asymmetry may affect the ability of tax administrations to establish the likelihood of support (see section B.2 in Chapter IV). Furthermore, changing facts and circumstances affecting the willingness or ability of the MNE group to provide support may mean that there is no decision by the MNE group itself until the eventuality for such support arises. This contrasts, for example, where the MNE receives a formal guarantee from another group member. The past behaviour of an MNE group as regards providing support may be a useful indicator of likely future behaviour but an appropriate analysis should be undertaken to identify whether different conditions apply.

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Chapter X paragraph 10.80 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>The impact of an assessment of implicit support is a matter of judgement. The kind of information on which the MNE group would base a decision of whether or not to provide support to a borrower in particular circumstances may not be available to a tax administration, as is frequently the case in transfer pricing examinations, and the existence of information asymmetry may affect the ability of tax administrations to establish the likelihood of support (see section B.2 in Chapter IV). Furthermore, changing facts and circumstances affecting the willingness or ability of the MNE group to provide support may mean that there is no decision by the MNE group itself until the eventuality for such support arises. This contrasts, for example, where the MNE receives a formal guarantee from another group member. The past behaviour of an MNE group as regards providing support may be a useful indicator of likely future behaviour but an appropriate analysis should be undertaken to identify whether different conditions apply. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ




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Question
Chapter X paragraph 10.80

The impact of an assessment of implicit support is a matter of judgement. The kind of information on which the MNE group would base a decision of whether or not to provide support to a borrower in particular circumstances may not be available to a tax administration, as is frequently the case in transfer pricing examinations, and the existence of information asymmetry may affect the ability of tax administrations to establish the likelihood of support (see section B.2 in Chapter IV). Furthermore, changing facts and circumstances affecting the willingness or ability of the MNE group to provide support may mean that there is no decision by the MNE group itself until the eventuality for such support arises. This contrasts, for example, where the MNE receives a formal guarantee from another group member. The past behaviour of an MNE group as regards providing support may be a useful indicator of likely future behaviour but [...].

Answer
an appropriate analysis should be undertaken to identify whether different conditions apply


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le, where the MNE receives a formal guarantee from another group member. The past behaviour of an MNE group as regards providing support may be a useful indicator of likely future behaviour but <span>an appropriate analysis should be undertaken to identify whether different conditions apply. <span>

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Chapter X paragraph 10.80 | TPguidelines.com
oans, Chapter X: Financial Transactions, OECD Transfer Pricing Guidelines (2017) | Tag: Effect of group membership, Financial transactions, Intra-group loans, Treasury functions « Prev | Next » <span>The impact of an assessment of implicit support is a matter of judgement. The kind of information on which the MNE group would base a decision of whether or not to provide support to a borrower in particular circumstances may not be available to a tax administration, as is frequently the case in transfer pricing examinations, and the existence of information asymmetry may affect the ability of tax administrations to establish the likelihood of support (see section B.2 in Chapter IV). Furthermore, changing facts and circumstances affecting the willingness or ability of the MNE group to provide support may mean that there is no decision by the MNE group itself until the eventuality for such support arises. This contrasts, for example, where the MNE receives a formal guarantee from another group member. The past behaviour of an MNE group as regards providing support may be a useful indicator of likely future behaviour but an appropriate analysis should be undertaken to identify whether different conditions apply. Related content: Finland vs. Corp. November 2010, Supreme Administrative Court HFD 2010:73 A company, which belonged to a Nordic group, had until August 2005, two loans with an independ







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.

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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




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Question
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 [...] may pose challenges that, if not resolved, may result in outcomes that are not reliable.

Answer
information asymmetry


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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 <span>information asymmetry may pose challenges that, if not resolved, may result in outcomes that are not reliable. <span>

Original toplevel document

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







Transcription: Involves the synthesis of an RNA copy of a segment of DNA.

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Flashcard 5445532912908

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Transcription: Involves the synthesis of an [...] copy of a segment of DNA.
Answer
RNA


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Transcription: Involves the synthesis of an RNA copy of a segment of DNA.

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Flashcard 5445533961484

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Transcription: Involves the synthesis of an RNA copy of a segment of [...].
Answer
DNA


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Transcription: Involves the synthesis of an RNA copy of a segment of DNA.

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Flashcard 5445536582924



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