{"id":4355,"date":"2020-05-22T10:30:14","date_gmt":"2020-05-22T08:30:14","guid":{"rendered":"https:\/\/www.dreport.cz\/en\/?p=4355"},"modified":"2022-02-07T11:19:04","modified_gmt":"2022-02-07T10:19:04","slug":"transfer-pricing-guidance-on-financial-transactions","status":"publish","type":"post","link":"https:\/\/www.dreport.cz\/en\/blog\/transfer-pricing-guidance-on-financial-transactions\/","title":{"rendered":"Transfer Pricing Guidance on Financial Transactions"},"content":{"rendered":"","protected":false},"excerpt":{"rendered":"<p>On 11 February 2020 the Organisation for Economic Co-operation and Development (hereinafter the \u201cOECD\u201d) published the final version of the report \u201cTransfer Pricing Guidance on Financial Transactions\u201d (hereinafter the \u201cReport\u201d) as a part of the Base Erosion and Profit Shifting initiative (hereinafter the \u201cBEPS\u201d). The long-awaited Report is part of the BEPS action plan and it is going to be implemented in the OECD Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations (hereinafter the \u201cOECD Guidelines\u201d). The Report focuses primarily on (i) exact delineation of intra-group financial transactions, (ii) definition of the role of treasury function, (iii) intra-group financing including mainly intra-group loans and cash-pooling, (iv) financial guarantees and (v) various forms of captive insurance. <\/p>\n","protected":false},"author":117,"featured_media":4357,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3],"tags":[470,30,8],"class_list":["post-4355","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax","tag-transfer-pricing","tag-direct-taxes","tag-dreport-newsletter"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4355","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/users\/117"}],"replies":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/comments?post=4355"}],"version-history":[{"count":4,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4355\/revisions"}],"predecessor-version":[{"id":6535,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/posts\/4355\/revisions\/6535"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media\/4357"}],"wp:attachment":[{"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/media?parent=4355"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/categories?post=4355"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.dreport.cz\/en\/wp-json\/wp\/v2\/tags?post=4355"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}