Applying the arm's length principle to intra-group financial transactions / edited by Robert Danon, Vikram Chand, Guglielmo Maisto, Amanda Pletz.

Chapter 1. Introduction / Vikram Chand & Amanda Pletz
Chapter 2. Do Tax Treaties Restrict Adjustments Made to Related Party Loans When the Tax Administration Applies the Sham Doctrine (Including Court-Based Rules) or Domestic GAARs? / Vikram Chand & Craig Elliffe
Chapter 3. The Interaction Between CFC Rules and TP Rules with a Focus on Financing / Aurelio Massimiano & Kinha Romanovska
Chapter 4. The Interaction of Interest Limitation Rules, Thin Cap Rules, ALP-Based Rules and the Pillar Two UTPR: What Comes First? / Chloe Burnett
Chapter 5. Critical assessment of interstate limitation rules: global perspective / Sandra Martinho Fernandes

Chapter 6. Shadow credit ratings for intercompany transactions / Georg Dettmann & Diana Kabir
Chapter 7. The issue of implicit support and implications for a transfer pricing analylsis / Andrea Lee, Amanda Pletz & Ronald Bernstein
Chapter 8. Revisiting the GE case: key lessons for the current transfer pricing landscape / J. Scott Wilkie
Chapter 9. Setting the arm's length framework for intercompany loans / Marta Pankiv
Chapter 10. Accurate delineation of intercompany loans / Vikram Chand, Michael Kobetsky & Camille Vilaseca
Chapter 11. Options realistically available vis-a-vis loans / Andreas Bullen
Chapter 12. Data available to price loans with a focus on loan and bond approach / Thomas Petrakos
Chapter 13. Fixed rate loan transactions: a case study / Ralph Meghames, Bernardo Danesi. Diana Kabir & Amanda Pletz
Chapter 14. Floating rate loan transaction : a case study / Stefanie Perrella & Zahary Held
Chapter 15. Different benchmarking approaches for convertible bonds / Serena Picariello
Chapter 16. The use of other methods for loan benchmarking: a yield build-up approach and cost of funds / Eugene Ng, Gary Lambert & Amanda Pletz

Chapter 17. Intercompany loans for real estate financing: a case study / Danny Beeton
Chapter 18. Transfer pricing considerations for intercompany cryptocurrency / Fabian A. Peters, Amanda Pletz & Mark L. Berenblut
Chapter 19. The Chevron case: a detailed analysis / Niv Tadmore, Siomn Bowden & Benjamin Lancaster
Chpater 20. Transfer pricing aspects of loans: focus on German Federal Tax Court case law - a detailed analysis / Sven-Eric Bärsch
Chapter 21. The use of safe harbours for intercompany loans: lenders' and borrowers' perspective / Alessandro Turina
Chapter 22. The impact of crisis situations such as COVID-19 on transfer pricing of intercompany financial transactions and comparability considerations / Vispi T. Patel, Anwesha Bandyopadhyay and Rhea Wadia
Chapter 23. Intercompany agreements relating to financial transactions / Paul Sutton
Chapter 24. Setting the arm's length framework for financial guarantees / Marta Pankiv

Chapter 25. Accurate delineation of financial guarantees / Natassia Burkhalter-Martinez
Chapter 26. Options realistically available for financial guarantees / Denis Amici
Chapter 27. Using the market approach to price guarantees: a case study / Rachit Agarwal
Chapter 28. Using the actuarial approach to price guarantees / Gary Lambert
Chapter 29. The use of CDSs when pricing debt guarantees / Timothy McKenna
Chapter 30. Transfer pricing aspects of performance guarantees / Adam Kosmala
Chapter 31. Setting the ALP for cash pooling / Rani Peffer
Chapter 32. Transfer pricing of cash-pooling transactions in the Post-BEPs era / Melanie Appuhn-Schneider and Alexander Haller
Chapter 33. Options realistically available with respect to cash-pooling transactions / Ulf Andresen
Chapter 34. General overview of financing operations including different types of structures used within an MNE / Allesandro Bucchieri and Benedetta Veneziano

Chapter 35. Allocation of risks and returns: critical issues for financial transactions / Andrew Hickman
Chapter 36. Allocation of risks and returns to treasury entities / Richard Collier and Dan Pybus
Chapter 37. Hedging options in multinationals / Meindert de Vreeze, Robin Deutsch and Niraja Srinivasan
Chapter 38. Assessing factoring transactions within the arm's length principle / Emmanuel Llinares and Bernardo Danesi
Chapter 39. Factoring: focus on accurate delineations / Vikram Chand, Aitor Navarro and Camille Vilaseca
Chapter 40. Pricing factoring transactions: a case study / Emmanuel Llinares and Bernardo Danesi
Chapter 41. The use of captives and how they are normally organized / Stephen Hawkes
Chapter 42. Overview into captive structures / Andrea Grainger and Emilia Siravo

Chapter 43. Setting the ALP framework for captive structures / Louise Sykes, Amanda Pletz and Diana Kabir
Chapter 44. Accurate delineation of captive insurance tranactions including options realistically available / Louise Sykes, Vikram Chand, Amanda Pletz and Camille Vilaseca
Chapter 45. Transfer pricing considerations on captive (re)insurance companies: overview and case studies using CUP and TNMM / Andrea Grainger and Emilia Siravo
Chapter 46. Determining arm's length premium rates using insurance approach: a case study / Daniel F. Gibson
Chapter 47. Allocation of profits to a permanent establishment with treasury activities: general considerations / Celine Martin
Chapter 48. The recognition of financial dealings between head office and permanent establishments under the AOA: focus on external and internal dealings / Xaver Ditz
Chapter 49. Allocating financial assets to a PE and corresponding income using the AOA / Thomas Hug

Chapter 50. The impact of the state aid rules on the transfer pricing aspects of intercompany loans: an analysis of the landmark ruling of the CJEU in the Fiat case / Jerome Monsenego
Chapter 51. MAP and arbitration for financial transactions under the current tax treaty framework: OECD and UN perspective / Jonathan Schwarz
Chapter 52. Application of the EU dispute resolution mechanisms to financial transactions / Guglielmo Maisto
Chapter 53. Transfer pricing aspects of financial transactions: a South African perspective / Michael Hewson
Chapter 54. Transfer pricing aspects of financial transactions: an Indian perspective / Mukesh Butani and Seema Kerijwal
Chapter 55. Transfer pricing aspects of fiancial transactions: a Brazilian perspective / Luis Eduardo Schoueri and Daniel Teixeira Prates.