Certain industries rely on economic models to price intra-group loans by constructing an interest rate as a proxy to an arm’s length interest rate.
TPG2022 Chapter X paragraph 10.104
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By OECD
Category: OECD Transfer Pricing Guidelines (2022), TPG2022 Chapter X: Transfer Pricing Aspects of Financial Transactions | Tag: Economic modelling, Financial transactions, Interest rate, Intra-group loan, Loan
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