On 14 October 2021, NERA Associate Director Amanda Pletz spoke at the WU Transfer Pricing Symposium, “Transfer Pricing and Financial Transactions: Current Developments, Relevant Issues and Possible Solutions.” Ms Pletz, along with The Enel Group’s Bucchieri Alessandro, OECD’s Manuel de los Santos Poveda, Baker McKenzie’s Antonio Russo, and Vienna University of Economics and Business’ Dr Raffaele Petruzzi participated in a virtual session titled “Pricing Loans.”

Using practical case studies, Ms Pletz shared her expertise and discussed relevant characteristics of intragroup loans and approaches when determining their arm’s length pricing, including considerations regarding implicit support.