Intragroup loan pricing - the OECD Discussion Draft on Financial Transactions recognised that it is most appropriate for back-to-back financing
TP-of-loans-financial-instruments-November-2018.pdf
29 jui 2007 · Intelligence and law enforcement reports indicate “loan-back” Also known by its French acronym, SCI or société civile immobilière
ML%20and%20TF%20through%20the%20Real%20Estate%20Sector.pdf
Definition Source back-to-back transactions a chain of securities transactions among three or more counterparties involving the purchase and sale of a
glossary_030301.pdf
1 mar 2021 · interest expenses (back-to-back financing) Please note that the definition of an intermediary is wide and not limited to external
Day-1_breakouts-all_Deloitte-2021-MA-Tax-Virtual-Conference.pdf
27 déc 2016 · Definition of “intra-group financing entity” for instance in a “back-to-back” loan situation as holding financing company
Update-on-the-Luxembourg-Intra-Group-Financing-Tax-Circular.pdf
Loan payments by equal periodic amounts calculated to pay off the debt at the end of a fixed charge back restores the funds back with the credit card
Glossary_of_Important_Terms_-_Consumer_Finance_Products__English_.pdf
transaction” within the meaning of the loan interest rate loan (“Back-to-Back Swap”) first is the definition of “loss”, which provides:
46.-Ognjen-Miletic-on-Unwinding-Funding-Transactions.pdf
related parties to back-to-back financing aspects as well as the financial environment, the definition of a debt and equity and the tax consequences
pwc-financing-options-debt-versus-equity.pdf
The Asian Development Bank (ADB), a development finance institution consisting of whether financing in a local currency is based on back-
adb-financial-products.pdf