Webcast Replay � New OECD Guidance on Financial Transactions

Final guidance on the transfer pricing aspects of financial transactions were issued by the OECD on February 11, 2020. In this timely and informative webcast, Duff & Phelps’ Stefanie Perrella, Fabian Alfonso, Kerim Keser and Zachary Held offer U.S., European and Latin American perspectives on the OECD’s Transfer Pricing Guidance on Financial Transactions, including the importance of robust functional analyses for financial transactions; the application of accurate delineation to debt characterization; the key best practices for pricing financial transactions (inclusive of implicit support considerations); and the proposed risk control and return frameworks.

Duration: 1 hour

Download Webcast Slides

Learning Objectives

• Overview of the OECD’s final report, Transfer Pricing Guidance on Financial Transactions, released in February 2020
• Importance of functional analysis when delineating financial transactions
• Key concepts and takeaways from the Final Guidance on accurate delineation
• Revising practices for setting/defending pricing associated with intercompany loans, guarantees, and cash pooling transactions
• Comparison of the Final Guidance to current regulatory guidance and industry’s current practices

Presenters

• Stefanie Perrella, Managing Director, Transfer Pricing, Duff & Phelps
• Fabian Alfonso, Managing Director, Transfer Pricing, Duff & Phelps
• Kerim Keser, Managing Director, Transfer Pricing, Duff & Phelps
• Zachary Held, Director, Transfer Pricing, Duff & Phelps