The following sections outline the transfer pricing considerations which arise from some relevant treasury activities that are often performed within MNE groups, i.e. the provision of intra-group loans, cash pooling, and hedging activities.
TPG2022 Chapter X paragraph 10.50
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By OECD
Category: OECD Transfer Pricing Guidelines (2022), TPG2022 Chapter X: Transfer Pricing Aspects of Financial Transactions | Tag: Cash pool, Financial transactions, Hedging activities, Intra-group loan, Loan, Management of group finances, Support services, Treasury functions
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