Last Friday the OECD has mentioned in its webcast that the final guidance on financial transactions will be released on the 11th of February. The initial non-consensus draft was published 3 July 2018 and we expect that the final guidance will, amo...

This news item has been posted with thanks to our strategic alliance partner Oliver Treidler (TP&C GmbH, Berlin). Transfer Pricing is becoming more and more a balance between international OECD guidelines and local interpretation and additiona...

By Stefan Ubachs – Senior Manager Quantera Global Given the fungible nature of money, the use of intercompany debt has always been one of the easiest ways to achieve base erosion and profit shifting. In its BEPS project, the OECD has address...