Intra-group financing from a transfer pricing perspective

Vnitroskupinové financování z pohledu převodních cen

David Hejduk and Barbora Rýdlová

Oceňování, 2022, vol. 15, issue 4, 3-14

Abstract: This article discusses the topic of intra-group financing and is specifically focusing on the area of intra-group loans from the point of view of transfer pricing. The article introduces the reader to this topic first in general including its placement in legislative and other contexts. Furthermore, the text deals with specifics of financial transactions, their concept in terms of transfer pricing, including the introduction of individual components of transfer pricing analysis in this area. At the end of the article, the conclusions resulting from the comparative analysis of a particular debt transaction are summarized, including recommendations for the Czech taxpayer, which approaches and methods to use for determining transfer prices in connection with intra-group financing.

Keywords: Intra-group loans; Transfer pricing; Financial transactions; Intra-group financing; Credit rating; Creditworthiness of the borrower; Implicit support; Treasury; Vnitroskupinové úvěry; Převodní ceny; Finanční transakce; Vnitroskupinové financování; Kreditní rating; Bonita dlužníka; Implicitní podpora (search for similar items in EconPapers)
JEL-codes: G30 (search for similar items in EconPapers)
Date: 2022
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DOI: 10.18267/j.ocenovani.282

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