In the context of the preceding paragraphs, this subsection elaborates on how the concepts of Chapter I, in particular the accurate delineation of the actual transaction under Section D.1, may relate to the balance of debt and equity funding of an entity within an MNE group.
TPG2020 Chapter X paragraph 10.6
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By OECD
Category: OECD Transfer Pricing Guidelines (2017) | Tag: Accurate delineation, Balance of debt and equity, Equity or Debt/Loan, Financial transactions
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