Related Guidelines

  1. TPG2022 Chapter II paragraph 2.63A transactional profit method examines the profits that arise from particular controlled transactions. The transactional profit methods for purposes of these Guidelines are the transactional profit split method and the transactional net margin method. Profit arising from a controlled transaction can be a...
  2. TPG2022 Preface paragraph 11In applying the foregoing principles to the taxation of MNEs, one of the most difficult issues that has arisen is the establishment for tax purposes of appropriate transfer prices. Transfer prices are the prices at which an enterprise transfers physical goods and intangible...
  3. TPG2022 Chapter X paragraph 10.202From the captive insurance’s perspective, the fact that the captive insurance is exposed to the downside outcome of the insured risk and to the possibility of significant loss could be an indicator that the insurance risk has been assumed by the captive insurance....
  4. TPG2022 Chapter X paragraph 10.110In the context of this section, cash pooling is the pooling of cash balances as part of a short- term liquidity management arrangement. Cash pool arrangements are complex contracts which may involve controlled and uncontrolled transactions. For instance, one common structure is that...
  5. TPG2022 Preface paragraph 9The main mechanisms for resolving issues that arise in the application of international tax principles to MNEs are contained in these bilateral treaties. The Articles that chiefly affect the taxation of MNEs are: Article 4, which defines residence; Articles 5 and 7, which...
  6. TPG2022 Chapter X paragraph 10.73The credit rating methodology used in publicly available financial tools may differ significantly in certain respects from the credit rating methodologies applied by independent credit rating agencies to determine official credit ratings and the impact of any such differences should be carefully considered....
  7. TPG2022 Chapter X paragraph 10.10Although countries may have different views on the application of Article 9 to determine the balance of debt and equity funding of an entity within an MNE group, the purpose of this section is to provide guidance for countries that use the accurate...
  8. TPG2022 Chapter X paragraph 10.5Commentary to Article 9 of the OECD Model Tax Convention notes at paragraph 3(b) that Article 9 is relevant “not only in determining whether the rate of interest provided for in a loan contract is an arm’s length rate, but also whether a...
  1. A Toolkit on Implementation of Effective Transfer Pricing Documentation RequirementsThe Platform for Collaboration on Tax (IMF, OECD, UN and the WBG) has published a toolkit on implementation of effective transfer pricing documentation requirements.  ...
  2. Vienna Convention on the Law of Treaties 1969The Vienna Convention was done at Vienna on 23 May 1969 and entered into force on 27 January 1980. It is regarded as one of the most important instruments in treaty law and remains an authoritative guide in disputes over treaty interpretation. The...

Related Case Law

  1. Germany vs OHG, November 2023, Bundesverfassungsgericht, Case No 2 BvR 1079/20A domestic general partnership (OHG) was the sole shareholder of an Italian corporation (A). OHG had unsecured interest bearing claims against A. During the years of the dispute, the partnership waived part of its claims against A in return for a debtor warrant....
  2. UK vs Union Castle Ltd, October 2018, UK Upper Tribunal, Case No 0316 (TCC)In this case, Union Castle Ltd. calimed a tax deduction of £ 39 million related to losses on derivative contracts. After acquiring derivative contracts, Union Castle issued bonus A shares to it’s parent company, Caledonia, which carried a dividend equal to 95% of...
  3. Germany vs Capital GmbH, June 2015, Bundesfinanzhof, Case No I R 29/14The German subsidiary of a Canadian group lent significant sums to its under-capitalised UK subsidiary. The debt proved irrecoverable and was written off in 2002 when the UK company ceased trading. At the time, such write-offs were permitted subject to adherence to the...
  4. Germany vs “Spedition Gmbh”, October 2012, Federal Tax Court 11.10.2012, I R 75/11Spedition Gmbh entered a written agreement – at year-end – to pay management fees to its Dutch parent for services received during the year. The legal question was the relationship between arm’s-length principle as included in double tax treaties and the norms for...