Skip to main content

In February 2020, the OECD released the final Transfer Pricing Guidance on Financial Transactions. The guidance will be added as chapter 10 in the OECD Transfer Pricing Guidelines. It is the first time that such a detailed guidance covering financial transactions is available.

Join a one-hour interactive discussion between NERA Associate Director Amanda Pletz and Erste Group Bank’s Andrea Lee, who has many years of insight related to this topic. The panellists will explore complexities faced by taxpayers in addressing transfer pricing questions on intercompany loans under the new guidance, and discuss how the guidance will be used in practice.

The complimentary webinar will take place on Tuesday, 10 November, at 15.00 GMT. The panellists will answer transfer pricing questions with a focus on intercompany loans, including:

  • The impact of implicit support and country risk;
  • Comparables (which data are the most suitable); and
  • Different types of financing and their impacts on pricing.



Amanda Pletz is an Associate Director in NERA’s Global Transfer Pricing Practice. She specializes in cross-border related-party transactional pricing and asset valuation issues, with a focus on the financial services sector and financing arrangements. She has also been involved in a range of studies for various multinationals across a number of sectors. In the financial services sector, she has carried out transfer pricing studies in private banking, asset management, private equity (including venture capital funds), real estate, insurance, trading, retail banking, and many other areas. She has assisted clients in realigning transfer pricing policies with new business models.

Andrea Lee joined Erste Group Bank 15 years ago as the Head of Transfer Pricing. Since then, Ms Lee has held various roles in Erste Group’s CFO division while maintaining responsibility for transfer pricing. Her current position is Executive Assistant to the CFO/CRO of Erste Group’s Austrian subsidiary. Previously, Ms Lee was a Tax Director at Deloitte and oversaw transfer pricing matters in Ho Chi Minh City, Vietnam. During her studies, Ms Lee joined Horwath TPA with primary responsibilities in M&A and international tax advisory and was posted to Shanghai as the Head of Representative Office in 2005.

Request Recording