Blog

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.

Dutch Tax Authority Wins Challenge of British American Tobacco's Intercompany Financing
November 10, 2022 by Harold McClure

The Dutch tax authority prevailed in its challenge of several British American Tobacco intercompany financing transactions.

Topics: Intercompany Financing Intercompany Guarantee Fees Arm's Length Interest Rates Intercompany Loans

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Fixed-Rate Intercompany Loans and Currency Denomination
September 12, 2022 by Harold McClure

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 Rates

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Tutorial: Country Risk Adjustment in Intercompany Financing
May 26, 2022 by John Hollas

One of the most challenging transfer pricing issues regarding financial transactions is making a comparability adjustment for differences in country risk between the tested non-US borrower’s country and the comparable US borrower's country in pricing the intercompany loan interest rate.

Topics: CUFT State Transfer Pricing Adjustments Intercompany Financing Arm's Length Interest Rates

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Tutorial: Benchmarking with the CUFT Loan Agreements Database in EdgarStat
September 28, 2021 by John Hollas

Intercompany financing is a growing area of focus in transfer pricing. CUFT Analytics co-founder and managing director John Hollas provides guidance on using the EdgarStat CUFT Loan Agreements Database to benchmark an arm's length range of interest rates.

Topics: CUFT Credit Risk Intercompany Financing Arm's Length Interest Rates

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