Germany vs Cash Pool GmbH, January 2018, BFH Case No. I R 74-15

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The German court concludes that a Cash Pool agreement must be clear and unambiguous both in substance and amount. If only a minimum and maximum interest rate has been agreed the arm’s length standard is not met.

 

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BUNDESFINANZHOF Urteil vom 17-1-2018 I R 74-15

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