Multi-country Webinar: Are your loans at arm’s length?

With ongoing economic globalisation and the repercussions of the Covid-19 pandemic on traditional business models, intra group loans have become increasingly important for the survival of group companies. With the increase in related party loans, transfer pricing is becoming more significant as tax authorities emphasise on whether these transactions are at arm’s length.

The OCED’s Transfer Pricing Guidance on Financial Transactions provides specific guidance on the Transfer Pricing aspects of financial transactions which is a highly disputed area between taxpayers and tax authorities. The Mauritian Government has, in recent year’s national budgets, announced its intention of formalising the TP framework for the country.

All these were covered on our webinar in collaboration with Taxand Mauritius, to better understand the clarifications brought by OECD’s report and the latest practical insights on transfer pricing on Intra group loans.