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.

Get Free Access to read more …

Read the full article and get instant full access for free

Get Free Access
  • Full free access for a week in a few clicks
  • No commitments, no payment details
  • Featuring transfer pricing analysis

Are you ITR or TP week subscriber? Please log in.