Vera Averyanova

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Vera Averyanova , Vikram Chand (Tax Policy Center of the University of Lausanne, Switzerland)

Applying the Arm’s Length Principle to Intra-Group Financial Guarantees in light of the OECDs Draft guidance on Financial Transactions

February 14, 2019

1. Purpose of the blog Intra-group guarantees are usually used by companies within the same multinational enterprise to obtain beneficial conditions for funding arrangements. For instance, lower…