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On 8 May, Managing Director Amanda Pletz and Senior Managing Director Emmanuel Llinares will teach a module called “Intra Group Financing Transactions” as part of the Executive Program in Transfer Pricing organized by the University of Lausanne in Switzerland.

In their session, Ms. Pletz and Dr. Llinares will cover several timely topics including:

  • Chapter 10 of the OECD Guidelines and its comparison with the UN Transfer Pricing guidelines;
  • An overview of treasury functions;

  • The accurate delineation and recognition of the actual transaction; 

  • Benchmarking intra group financing transactions including loans, guarantees, cash pooling, captive insurance, and factoring; and

  • Transfer pricing case studies.

Learn more about the Executive Program in Transfer Pricing here.