The EdgarStat Blog explores issues in transfer pricing and application of the transactional net margin method (TNMM or CPM in the US) and other enterprise profit-based methods.
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.
Topics: Financial Transactions OECD United Nations Adjustments Intercompany Financing Arm's Length Interest RatesRead more
In this tutorial, we address comparability adjustments for differences in the currency of the tested loan to that of the comparable transactions.
Topics: Tutorial CUFT Interest Rates Financial Transactions Intercompany FinancingRead more