This content is from: Jurisdictions

TP and credit ratings: Determining the anchor rate

Although commercial tools are widely used by transfer pricing (TP) practitioners and tax authorities to determine the risks posed by borrowers with no previous credit ratings, there are some grey areas on how to apply the arm’s-length principle.

To access our market-driven intelligence please request a trial here.

Read this article – and more – for a one-week period.

REQUEST ACCESS

Are you already an ITR subscriber? Log in here

Related

Instant access to all of our content. Membership Options | One Week Trial