Transfer Pricing Guidance on Financial Transactions

Feb 17, 2020

The OECD published transfer pricing guidance on financial transactions which has been developed as part of Actions 4, 8-10 of the Base Erosion Profit Shifting (BEPS) Action Plan. This report is significant because it is the first time the OECD Transfer Pricing Guidelines includes guidance on the transfer pricing aspects of financial transactions.  This should help with the interpretation of the arm’s length principle and avoid transfer pricing disputes and double taxation.