From the perspective of the borrower, the relevant functions would usually refer to ensuring the availability of funds to repay the principal and the interest on the loan in due time; providing collateral, if needed; and monitoring and fulfilling any other obligation derived from the loan contract (see comments upon “The lender’s and borrower’s perspectives” in Section C.1.1.1 of this chapter).
TPG2020 Chapter X paragraph 10.26
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By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Economically relevant characteristics, Financial transactions, Functional analysis, Functions of the borrower
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