Lang/Petruzzi (Eds)
Transfer Pricing and Financial Transactions
1. Aufl. 2022
ISBN: 978-3-7073-4452-3
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Transfer Pricing and Financial Transactions (1. Auflage)
S. XIII Figures
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Figure 1 | The Refinancing Structure | 36 |
Figure 2 | Credit Risk Spreads for GBP Corporate Bonds, January 2006–September 2021 | 63 |
Figure 3 | Case Study 1: Industry Value Chain | 70 |
Figure 4 | Downstream Guarantee | 98 |
Figure 5 | Upstream Guarantee | 99 |
Figure 6 | Cross Guarantees | 99 |
Figure 7 | Interest Rates Applicable to Subsidiaries on a Stand-Alone Basis versus Impact of Implicit Support | 103 |
Figure 8 | Impact of Implicit versus Explicit Support on Borrowing Rate Faced by a Subsidiary | 104 |
Figure 9 | Facts of the Case | 116 |
Figure 10 | Option A Calculation | 122 |
Figure 11 | Example of a Physical Cash Pooling Arrangement | 133 |
Figure 12 | Example Figure of a Notional Cash Pooling Arrangement | 134 |