Final guidance on the transfer pricing aspects of financial transactions were issued by the OECD on February 11, 2020. In this timely and informative webcast, Duff & Phelps’ Stefanie Perrella, Fabian Alfonso, Kerim Keser and Zachary Held offer U.S., European and Latin American perspectives on the OECD’s Transfer Pricing Guidance on Financial Transactions, including the importance of robust functional analyses for financial transactions; the application of accurate delineation to debt characterization; the key best practices for pricing financial transactions (inclusive of implicit support considerations); and the proposed risk control and return frameworks.
Duration: 1 hour
- Overview of the OECD’s final report, Transfer Pricing Guidance on Financial Transactions, released in February 2020
- Importance of functional analysis when delineating financial transactions
- Key concepts and takeaways from the Final Guidance on accurate delineation
- Revising practices for setting/defending pricing associated with intercompany loans, guarantees, and cash pooling transactions
- Comparison of the Final Guidance to current regulatory guidance and industry’s current practices
Valuation and consulting for financial reporting, federal, state and local tax, investment and risk management purposes.
Comprehensive transfer pricing advisory covering compliance, planning, controversy and implementation.
Financial Transactions Transfer Pricing Services
Valuation and strategic implementation of financing arrangements covering loans, guarantees, cash pools and preferred equity.
Transfer Pricing Controversy/Expert Services
Economic review, analysis of proposed settlements and objective expert testimony in litigation.
Transfer Pricing Valuation Services
Value a range of intangible property, functions and other interests for tax purposes.
Transfer Pricing Global Compliance Services
Global and local transfer pricing documentation, benchmarking and Country-by-Country reporting compliance.
Transfer Pricing Operational Services
Enhance internal strategic reviews, implementation strategies and assistance in evaluating planning structures and third-party tools.
Transfer Pricing Strategic Planning Services
Duff & Phelps’ Transfer Pricing Strategic Planning Services are designed to assist companies when setting up new operations, integrating new acquisitions and divesting existing business lines.