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11482nam a22005293i 4500 |
| 001 - CONTROL NUMBER |
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EBC6805077 |
| 003 - CONTROL NUMBER IDENTIFIER |
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| control field |
MiAaPQ |
| 005 - DATE AND TIME OF LATEST TRANSACTION |
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| control field |
20221230093425.0 |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION |
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cr cnu|||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION |
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221228s2021 xx o ||||0 eng d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER |
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| International Standard Book Number |
9789087227302 |
| Qualifying information |
(electronic bk.) |
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| Cancelled/invalid ISBN |
9789087227296 |
| 035 ## - SYSTEM CONTROL NUMBER |
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| System control number |
(MiAaPQ)EBC6805077 |
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| System control number |
(Au-PeEL)EBL6805077 |
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| System control number |
(OCoLC)1286430387 |
| 040 ## - CATALOGING SOURCE |
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| Original cataloging agency |
MiAaPQ |
| Language of cataloging |
eng |
| Description conventions |
rda |
| -- |
pn |
| Transcribing agency |
MiAaPQ |
| Modifying agency |
MiAaPQ |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER |
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| Classification number |
K4550 |
| 082 0# - DEWEY DECIMAL CLASSIFICATION NUMBER |
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| Classification number |
343.067 |
| 100 1# - MAIN ENTRY--PERSONAL NAME |
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| Personal name |
Bakker, Anuschka. |
| 245 10 - TITLE STATEMENT |
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| Title |
Transfer Pricing and Intra-Group Financing. |
| 250 ## - EDITION STATEMENT |
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| Edition statement |
1st ed. |
| 264 #1 - |
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Amsterdam : |
| -- |
IBFD Publications USA, Incorporated, |
| -- |
2021. |
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| -- |
�2021. |
| 300 ## - PHYSICAL DESCRIPTION |
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| Extent |
1 online resource (933 pages) |
| 336 ## - |
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text |
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txt |
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rdacontent |
| 337 ## - |
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computer |
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c |
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rdamedia |
| 338 ## - |
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online resource |
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cr |
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rdacarrier |
| 505 0# - FORMATTED CONTENTS NOTE |
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| Formatted contents note |
Cover -- Title -- Copyright -- Acknowledgements -- Table of Contents -- Chapter 1: The Treasury Functions -- 1.1. Introduction -- 1.2. Role of treasury within MNEs -- 1.2.1. Typical organization of the corporate treasury function -- 1.2.2. Key functions and risks -- 1.2.3. Treasury operating model -- 1.2.4. Centralized intra-group financing policy -- 1.3. Relationship between tax department and other departments -- 1.4. Relevance of tax for treasury activities -- 1.5. Key transfer pricing considerations -- 1.6. Typical transfer pricing models for intra-group financing companies -- 1.7. IP considerations to group financing companies -- 1.8. Common jurisdictions for group financing companies -- 1.9. Staying in control of transfer pricing for the treasury operations -- 1.10. BEPS impact on treasury activities -- 1.11. Concluding remarks -- Chapter 2: Accurate Delineation of Intra-Group Financial Transactions -- 2.1. Introduction -- 2.2. Nature of intra-group transactions -- 2.3. Delineation and (re)characterization -- 2.3.1. OECD Guidelines: Chapter I -- 2.3.2. OECD Guidance on Financial Transactions -- 2.3.3. Case study on potential recharacterization: Cash pool deposit position -- 2.3.4. Case study on recharacterization: Intercompany loan transaction -- 2.4. Key aspects to be taken into account by practitioners -- Chapter 3: International Guidance, Case Law and Market Developments -- 3.1. Introduction -- 3.2. The OECD Guidance and selected international developments -- 3.2.1. OECD guidance on transfer pricing aspects of intra-group financing -- 3.2.2. Key takeaways for practitioners from the OECD Guidance on Financial Transactions -- 3.3. UN Guidance -- 3.4. Interplay with BEPS action reports -- 3.5. EU developments -- 3.5.1. EC's Communication of Business Taxation in the 21st Century -- 3.5.2. ATAD -- 3.5.3. DAC6 -- 3.6. Case law. |
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| Formatted contents note |
3.6.1. Landmark cases -- 3.6.2. Selection of cases -- 3.7. Changing market circumstances and economic crises -- 3.7.1. Effects of changing market circumstances and economic crises impacting intra-group financing transactions -- 3.7.2. The impact of COVID-19 -- 3.7.3. COVID-19: Actions to be taken by MNEs -- Chapter 4: Credit Ratings -- 4.1. Introduction -- 4.2. Background -- 4.2.1. Credit rating: the basics -- 4.2.2. Official credit ratings, credit rating agencies and credit rating scales -- 4.2.3. Types of ratings -- 4.3. Group rating versus subsidiaries ratings -- 4.4. Issuer vs. issue-specific rating -- notching down/up principles -- 4.4.1. Notching adjustments -- 4.5. Determination of credit ratings -- 4.5.1. Step 1: Determine the standalone credit rating of the affiliate -- 4.5.2. Step 2: Determine implicit (parental) support considerations -- 4.5.3. Step 3: Make adjustments for debt features -- 4.5.4. Overview of methodologies / tools -- 4.6. Impact of the COVID-19 pandemic -- 4.7. Transfer pricing case law on credit ratings -- Chapter 5: Common Types of Intra-Group Financing Arrangements -- 5.1. Setting the scene -- 5.2. Loans -- 5.2.1. Introduction -- 5.2.2. Elements of an arm's length intra-group loan -- 5.2.3. Building block: Volume -- 5.2.3.1. Debt service capacity analysis -- 5.2.3.2. Financial ratios -- 5.2.3.3. Financial modelling and sensitivity analysis -- 5.2.3.4. Testing the borrower's financial ratios -- 5.2.3.5. LTV analysis in real estate -- 5.2.4. Building blocks: Terms and conditions, and creditworthiness -- 5.2.4.1. Two-sided approach -- 5.2.5. Building block: Interest rate -- 5.2.5.1. Pricing approaches -- 5.2.5.2. Interest rate analysis -- 5.2.5.3. Identifying comparable transactions -- 5.2.6. Interplay with other intra-group transactions and transfer pricing applied -- 5.2.7. Practical examples. |
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| Formatted contents note |
5.3. Cash pooling, management and optimization -- 5.3.1. Cash pool structures -- 5.3.2. Accurate delineation -- 5.3.3. Cash pool: Transfer pricing analysis -- 5.3.4. Case study -- 5.4. Financial and performance guarantees -- 5.4.1. Setting the scene -- 5.4.2. Types of guarantees -- 5.4.3. Guarantees: Transfer pricing analysis -- 5.4.4. Practical examples -- 5.5. Fees -- 5.5.1. Introduction -- 5.5.2. Facility fees -- 5.5.3. Commitment fees -- 5.5.4. Upfront fees -- 5.6. Captive insurance -- 5.6.1. Introduction -- 5.6.1.1. OECD and international developments -- 5.6.1.2. Captive insurance and reinsurance activities -- 5.6.2. Accurate delineation of transactions -- 5.6.3. Step approach for determining arm's length remuneration of intra-group captive insurance transactions -- 5.6.4. Pricing -- 5.6.4.1. CUP method -- 5.6.4.2. Actuarial analysis -- 5.6.4.3. Combined ratio and return on capital -- 5.6.4.4. Group synergies and agency sales -- 5.6.4.5. Numerical example -- Chapter 6: How to Take Intra-Group Financing Forward in Your Organization -- 6.1. Introduction -- 6.2. Re-thinking intra-group treasury operating model and financing set-up -- 6.3. Relevant developments -- 6.3.1. Tax and TP developments -- 6.3.2. Treasury developments -- 6.3.3. Market developments -- 6.3.4. Outlook -- 6.4. Developing an FTTP roadmap -- 6.4.1. Identify phase -- 6.4.2. Diagnose phase -- 6.4.3. Design phase -- 6.4.4. Implementation phase -- 6.4.5. Document phase -- 6.4.6. Maintain phase -- Chapter 7: Australia -- 7.1. Defining an intra-group financing policy -- 7.1.1. General considerations -- 7.1.2. Documentation requirements -- 7.1.3. Impact of the COVID-19 pandemic -- 7.2. Treasury function -- 7.2.1. Intra-group loans -- 7.2.1.1. Loan or equity -- 7.2.1.2. Profit participating loans -- 7.2.1.3. Interaction between thin capitalization and TP legislation. |
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| Formatted contents note |
7.2.2. Arm's length interest rate -- 7.2.2.1. Interest charged -- 7.2.2.2. TP methods -- 7.2.3. Cash pooling -- 7.2.3.1. Interest -- 7.2.3.2. Remuneration CPL -- 7.2.3.3. Allocation of cash pool benefit -- 7.2.3.4. Documentation -- 7.2.3.5. Advance pricing agreements (APAs) -- 7.2.4. Hedging -- 7.3. Financial and performance guarantees -- 7.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 7.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 7.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 7.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 7.3.5. TP methods -- 7.3.6. Use of range of results -- 7.3.7. Requirement for outcomes to make commercial sense -- 7.4. Factoring -- 7.5. Captive insurance -- 7.6. Leasing -- 7.7. Other forms of financing and credit risk arrangements -- Chapter 8: Brazil -- 8.1. Defining an intra-group financing policy -- 8.1.1. Documentation -- 8.1.2. Impact COVID-19 pandemic -- 8.1.3. Best practices -- 8.2. Treasury function -- 8.2.1. Intra-group loans -- 8.2.1.1. Loan or equity -- 8.2.1.2. Profit participating loans -- 8.2.1.3. Interaction between thin capitalization and TP legislation -- 8.2.2. Arm's length interest rate -- 8.2.2.1. Interest charged -- 8.2.2.2. TP methods -- 8.2.3. Cash pooling -- 8.2.3.1. Interest -- 8.2.3.2. Remuneration CPL -- 8.2.3.3. Allocation of cash pool benefit -- 8.2.3.4. Documentation -- 8.2.3.5. Advance pricing agreements (APAs). |
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| Formatted contents note |
8.2.4. Hedging -- 8.3. Financial and performance guarantees -- 8.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs -- 8.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company -- 8.3.3. A parent company funding a subsidiary that is unable to borrow the funds it needs on a stand-alone basis -- 8.3.4. A parent company provides a guarantee to a subsidiary that is able to borrow the funds it needs on a stand-alone basis, to allow the subsidiary to access funding at the lower cost available to the parent -- 8.3.5. TP methods -- 8.3.6. Use of range of results -- 8.3.7. Requirement for outcomes to make commercial sense -- 8.4. Factoring -- 8.5. Captive insurance -- 8.6. Leasing -- 8.7. Other forms of financing and credit risk arrangements -- Chapter 9: Canada -- 9.1. Defining an intra-group financing policy -- 9.1.1. General transfer pricing framework -- 9.1.2. Specific considerations for intra-group financing transactions -- 9.2. Treasury function -- 9.2.1. Intra-group loans -- 9.2.1.1. Loan or equity -- 9.2.1.2. Profit participating loans -- 9.2.1.3. Interaction between thin capitalization and TP legislation -- 9.2.2. Arm's length interest rate -- 9.2.2.1. Interest charged -- 9.2.2.2. TP methods -- 9.2.3. Cash pooling -- 9.2.3.1. Interest -- 9.2.3.2. Remuneration CPL -- 9.2.3.3. Allocation of cash pool benefit -- 9.2.3.4. Documentation -- 9.2.3.5. Advance pricing agreements (APAs) -- 9.2.4. Hedging -- 9.3. Financial and performance guarantees -- 9.3.1. A parent guaranteeing the debt of a wholly owned group company that is unable, on a stand-alone basis, to borrow the debt funding it needs. |
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| Formatted contents note |
9.3.2. A parent or offshore associate provides debt funding to a group company that has the financial strength to be able to borrow the debt funding it needs without support from its parent company. |
| 520 ## - SUMMARY, ETC. |
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| Summary, etc |
This is the second revised edition of the book published in 2012, and addresses the topic of intra-group financing and transfer pricing. |
| 588 ## - |
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| -- |
Description based on publisher supplied metadata and other sources. |
| 590 ## - LOCAL NOTE (RLIN) |
|---|
| Local note |
Electronic reproduction. Ann Arbor, Michigan : ProQuest Ebook Central, 2022. Available via World Wide Web. Access may be limited to ProQuest Ebook Central affiliated libraries. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM |
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| Topical term or geographic name as entry element |
Corporations--Finance. |
|
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| Topical term or geographic name as entry element |
International business enterprises--Taxation. |
|
|---|
| Topical term or geographic name as entry element |
Subsidiary corporations. |
| 655 #4 - INDEX TERM--GENRE/FORM |
|---|
| Genre/form data or focus term |
Electronic books. |
| 700 1# - ADDED ENTRY--PERSONAL NAME |
|---|
| Personal name |
Kale, Sharvari. |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY |
|---|
| Display text |
Print version: |
| Main entry heading |
Bakker, Anuschka |
| Title |
Transfer Pricing and Intra-Group Financing: the Entangled Worlds of Financial Markets and Transfer Pricing - Second Revised Edition |
| Place, publisher, and date of publication |
Amsterdam : IBFD Publications USA, Incorporated,c2021 |
| International Standard Book Number |
9789087227296 |
| 797 2# - LOCAL ADDED ENTRY--CORPORATE NAME (RLIN) |
|---|
| Corporate name or jurisdiction name as entry element |
ProQuest (Firm) |
| 856 40 - ELECTRONIC LOCATION AND ACCESS |
|---|
| Public note |
Click to View |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) |
|---|
| Source of classification or shelving scheme |
|
| Koha item type |
E-book |
