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| 100 | 1 | _aBakker, Anuschka. | |
| 245 | 1 | 0 |
_aTransfer Pricing and Intra-Group Financing : _bthe Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition. |
| 250 | _a1st ed. | ||
| 264 | 1 |
_aAmsterdam : _bIBFD Publications USA, Incorporated, _c2021. |
|
| 264 | 4 | _c�2021. | |
| 300 | _a1 online resource (933 pages) | ||
| 336 |
_atext _btxt _2rdacontent |
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| 337 |
_acomputer _bc _2rdamedia |
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| 338 |
_aonline resource _bcr _2rdacarrier |
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| 505 | 0 | _aCover -- Title -- Copyright -- Acknowledgements -- Table of Contents -- Chapter 1: The Treasury Functions -- 1.1. Introduction -- 1.2. Role of treasury within MNEs -- 1.2.1. Typical organization of the corporate treasury function -- 1.2.2. Key functions and risks -- 1.2.3. Treasury operating model -- 1.2.4. Centralized intra-group financing policy -- 1.3. Relationship between tax department and other departments -- 1.4. Relevance of tax for treasury activities -- 1.5. Key transfer pricing considerations -- 1.6. Typical transfer pricing models for intra-group financing companies -- 1.7. IP considerations to group financing companies -- 1.8. Common jurisdictions for group financing companies -- 1.9. Staying in control of transfer pricing for the treasury operations -- 1.10. BEPS impact on treasury activities -- 1.11. Concluding remarks -- Chapter 2: Accurate Delineation of Intra-Group Financial Transactions -- 2.1. Introduction -- 2.2. Nature of intra-group transactions -- 2.3. Delineation and (re)characterization -- 2.3.1. OECD Guidelines: Chapter I -- 2.3.2. OECD Guidance on Financial Transactions -- 2.3.3. Case study on potential recharacterization: Cash pool deposit position -- 2.3.4. Case study on recharacterization: Intercompany loan transaction -- 2.4. Key aspects to be taken into account by practitioners -- Chapter 3: International Guidance, Case Law and Market Developments -- 3.1. Introduction -- 3.2. The OECD Guidance and selected international developments -- 3.2.1. OECD guidance on transfer pricing aspects of intra-group financing -- 3.2.2. Key takeaways for practitioners from the OECD Guidance on Financial Transactions -- 3.3. UN Guidance -- 3.4. Interplay with BEPS action reports -- 3.5. EU developments -- 3.5.1. EC's Communication of Business Taxation in the 21st Century -- 3.5.2. ATAD -- 3.5.3. DAC6 -- 3.6. Case law. | |
| 505 | 8 | _a3.6.1. Landmark cases -- 3.6.2. Selection of cases -- 3.7. Changing market circumstances and economic crises -- 3.7.1. Effects of changing market circumstances and economic crises impacting intra-group financing transactions -- 3.7.2. The impact of COVID-19 -- 3.7.3. COVID-19: Actions to be taken by MNEs -- Chapter 4: Credit Ratings -- 4.1. Introduction -- 4.2. Background -- 4.2.1. Credit rating: the basics -- 4.2.2. Official credit ratings, credit rating agencies and credit rating scales -- 4.2.3. Types of ratings -- 4.3. Group rating versus subsidiaries ratings -- 4.4. Issuer vs. issue-specific rating -- notching down/up principles -- 4.4.1. Notching adjustments -- 4.5. Determination of credit ratings -- 4.5.1. Step 1: Determine the standalone credit rating of the affiliate -- 4.5.2. Step 2: Determine implicit (parental) support considerations -- 4.5.3. Step 3: Make adjustments for debt features -- 4.5.4. Overview of methodologies / tools -- 4.6. Impact of the COVID-19 pandemic -- 4.7. Transfer pricing case law on credit ratings -- Chapter 5: Common Types of Intra-Group Financing Arrangements -- 5.1. Setting the scene -- 5.2. Loans -- 5.2.1. Introduction -- 5.2.2. Elements of an arm's length intra-group loan -- 5.2.3. Building block: Volume -- 5.2.3.1. Debt service capacity analysis -- 5.2.3.2. Financial ratios -- 5.2.3.3. Financial modelling and sensitivity analysis -- 5.2.3.4. Testing the borrower's financial ratios -- 5.2.3.5. LTV analysis in real estate -- 5.2.4. Building blocks: Terms and conditions, and creditworthiness -- 5.2.4.1. Two-sided approach -- 5.2.5. Building block: Interest rate -- 5.2.5.1. Pricing approaches -- 5.2.5.2. Interest rate analysis -- 5.2.5.3. Identifying comparable transactions -- 5.2.6. Interplay with other intra-group transactions and transfer pricing applied -- 5.2.7. Practical examples. | |
| 505 | 8 | _a5.3. Cash pooling, management and optimization -- 5.3.1. Cash pool structures -- 5.3.2. Accurate delineation -- 5.3.3. Cash pool: Transfer pricing analysis -- 5.3.4. Case study -- 5.4. Financial and performance guarantees -- 5.4.1. Setting the scene -- 5.4.2. Types of guarantees -- 5.4.3. Guarantees: Transfer pricing analysis -- 5.4.4. Practical examples -- 5.5. Fees -- 5.5.1. Introduction -- 5.5.2. Facility fees -- 5.5.3. Commitment fees -- 5.5.4. Upfront fees -- 5.6. Captive insurance -- 5.6.1. Introduction -- 5.6.1.1. OECD and international developments -- 5.6.1.2. Captive insurance and reinsurance activities -- 5.6.2. Accurate delineation of transactions -- 5.6.3. Step approach for determining arm's length remuneration of intra-group captive insurance transactions -- 5.6.4. Pricing -- 5.6.4.1. CUP method -- 5.6.4.2. Actuarial analysis -- 5.6.4.3. Combined ratio and return on capital -- 5.6.4.4. Group synergies and agency sales -- 5.6.4.5. Numerical example -- Chapter 6: How to Take Intra-Group Financing Forward in Your Organization -- 6.1. Introduction -- 6.2. Re-thinking intra-group treasury operating model and financing set-up -- 6.3. Relevant developments -- 6.3.1. Tax and TP developments -- 6.3.2. Treasury developments -- 6.3.3. Market developments -- 6.3.4. Outlook -- 6.4. Developing an FTTP roadmap -- 6.4.1. Identify phase -- 6.4.2. Diagnose phase -- 6.4.3. Design phase -- 6.4.4. Implementation phase -- 6.4.5. Document phase -- 6.4.6. Maintain phase -- Chapter 7: Australia -- 7.1. Defining an intra-group financing policy -- 7.1.1. General considerations -- 7.1.2. Documentation requirements -- 7.1.3. Impact of the COVID-19 pandemic -- 7.2. Treasury function -- 7.2.1. Intra-group loans -- 7.2.1.1. Loan or equity -- 7.2.1.2. Profit participating loans -- 7.2.1.3. Interaction between thin capitalization and TP legislation. | |
| 505 | 8 | _a7.2.2. Arm's length interest rate -- 7.2.2.1. Interest charged -- 7.2.2.2. TP methods -- 7.2.3. Cash pooling -- 7.2.3.1. Interest -- 7.2.3.2. Remuneration CPL -- 7.2.3.3. Allocation of cash pool benefit -- 7.2.3.4. Documentation -- 7.2.3.5. Advance pricing agreements (APAs) -- 7.2.4. Hedging -- 7.3. Financial and performance guarantees -- 7.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 7.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 7.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 7.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 7.3.5. TP methods -- 7.3.6. Use of range of results -- 7.3.7. Requirement for outcomes to make commercial sense -- 7.4. Factoring -- 7.5. Captive insurance -- 7.6. Leasing -- 7.7. Other forms of financing and credit risk arrangements -- Chapter 8: Brazil -- 8.1. Defining an intra-group financing policy -- 8.1.1. Documentation -- 8.1.2. Impact COVID-19 pandemic -- 8.1.3. Best practices -- 8.2. Treasury function -- 8.2.1. Intra-group loans -- 8.2.1.1. Loan or equity -- 8.2.1.2. Profit participating loans -- 8.2.1.3. Interaction between thin capitalization and TP legislation -- 8.2.2. Arm's length interest rate -- 8.2.2.1. Interest charged -- 8.2.2.2. TP methods -- 8.2.3. Cash pooling -- 8.2.3.1. Interest -- 8.2.3.2. Remuneration CPL -- 8.2.3.3. Allocation of cash pool benefit -- 8.2.3.4. Documentation -- 8.2.3.5. Advance pricing agreements (APAs). | |
| 505 | 8 | _a8.2.4. Hedging -- 8.3. Financial and performance guarantees -- 8.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 8.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 8.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 8.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 8.3.5. TP methods -- 8.3.6. Use of range of results -- 8.3.7. Requirement for outcomes to make commercial sense -- 8.4. Factoring -- 8.5. Captive insurance -- 8.6. Leasing -- 8.7. Other forms of financing and credit risk arrangements -- Chapter 9: Canada -- 9.1. Defining an intra-group financing policy -- 9.1.1. General transfer pricing framework -- 9.1.2. Specific considerations for intra-group financing transactions -- 9.2. Treasury function -- 9.2.1. Intra-group loans -- 9.2.1.1. Loan or equity -- 9.2.1.2. Profit participating loans -- 9.2.1.3. Interaction between thin capitalization and TP legislation -- 9.2.2. Arm's length interest rate -- 9.2.2.1. Interest charged -- 9.2.2.2. TP methods -- 9.2.3. Cash pooling -- 9.2.3.1. Interest -- 9.2.3.2. Remuneration CPL -- 9.2.3.3. Allocation of cash pool benefit -- 9.2.3.4. Documentation -- 9.2.3.5. Advance pricing agreements (APAs) -- 9.2.4. Hedging -- 9.3. Financial and performance guarantees -- 9.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs. | |
| 505 | 8 | _a9.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company. | |
| 520 | _aThis is the second revised edition of the book published in 2012, and addresses the topic of intra-group financing and transfer pricing. | ||
| 588 | _aDescription based on publisher supplied metadata and other sources. | ||
| 590 | _aElectronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2023. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. | ||
| 650 | 0 | _aCorporations--Finance. | |
| 650 | 0 | _aInternational business enterprises--Taxation. | |
| 650 | 0 | _aSubsidiary corporations. | |
| 655 | 4 | _aElectronic books. | |
| 700 | 1 | _aKale, Sharvari. | |
| 776 | 0 | 8 |
_iPrint version: _aBakker, Anuschka _tTransfer Pricing and Intra-Group Financing: the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition _dAmsterdam : IBFD Publications USA, Incorporated,c2021 _z9789087227296 |
| 797 | 2 | _aProQuest (Firm) | |
| 856 | 4 | 0 |
_uhttps://ebookcentral.proquest.com/lib/bacm-ebooks/detail.action?docID=6805077 _zClick to View |
| 999 |
_c308763 _d308763 |
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