TPG2010 Chapter IX paragraph 9.189

Category: TPG2010 Part II: Arm’s length compensation for the restructuring itself | Tag: , ,
« | »

Assuming that in this case the actual conduct of the parties is consistent with the form of the restructuring, the economic substance of the arrangement would not differ from how it is characterised and structured by the parties. It is expected that the determination of arm’s length pricing for the restructuring itself and for the post-restructuring activities would result in an arm’s length outcome for each of the parties, in which case the restructuring transactions would be recognised.






Related Guidelines

  1. TPG2022 Chapter IX paragraph 9.18The accurate delineation of the transactions comprising the business restructuring requires performing a functional analysis that seeks to identify the economically significant activities and responsibilities undertaken, assets used or contributed, and risks assumed before and after the restructuring by the parties involved. Accordingly,...
  2. TPG2022 Chapter X paragraph 10.201Insurance requires the assumption of insurance risk by the insurer. In the event of a claim, the insured does not suffer the financial impact of a potential economic loss to the extent that insurance risk has been assumed by the insurer, because the...
  3. TPG2022 Chapter X paragraph 10.200In order to consider the transfer pricing implications of a transaction with a captive insurance, it is first necessary to identify the commercial or financial relations between the associated enterprises and the conditions and economically relevant circumstances attaching to those relations in order...


Related Case Law