Category Financial Transactions

Financial Transactions, Adjustments, Arm's Length Interest Rates, Intercompany Financing, OECD, United Nations

Fixed-Rate Intercompany Loans and Currency Denomination

Harold McClure expounds on the issue of currency denomination in intercompany financing, addressing currency adjustments in longer-term fixed interest rates, past controversies, and regulatory guidance.

Harold McClure
September 7, 2022

Tutorial, CUFT, Financial Transactions, Intercompany Financing, Interest Rates

Tutorial: Currency Adjustments in Intercompany Financing

In this tutorial, we address comparability adjustments for differences in the currency of the tested loan to that of the comparable transactions.

John Hollas
July 15, 2022

Fixed-Rate Intercompany Loans and Currency Denomination

Tutorial: Currency Adjustments in Intercompany Financing

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