As a result of the arrangements in place, M pays less interest to the bank or receives more interest than would have been the case absent the pooling arrangements.
TPG2022 Chapter X paragraph 10.136
Posted on | By OECD
Category: OECD Transfer Pricing Guidelines (2022), TPG2022 Chapter X: Transfer Pricing Aspects of Financial Transactions | Tag: Cash pool, Cash pool leder, Example 1 - Cash pool leader, Financial transactions, Pricing cash pool transactions, Treasury functions
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