Financial transactions are frequently used and comprise one of the most significant of transactions within multinational groups. As with other types of related party transactions the terms and conditions between related parties should be in accordance with those that would be agreed upon by unrelated parties in similar circumstances.

Pricing of financial transactions is a complex area of transfer pricing and tax authorities see this area as one of substantial potential Transfer Pricing risks, which may lead to expensive and time-consuming audits and potential double taxation, ultimately resulting in significant unanticipated tax exposure for taxpayers.

This seminar has been specifically designed to meet the needs of professionals from various backgrounds who wish to obtain in depth understanding on the pricing of related party debt, guarantee fees, cash pooling arrangements and other financial instruments.

The seminar aims to provide an interpretation of the recommendations included in the OECD TP Guidelines with respect to intra-group financing and guidance, including practical examples, on the application of methodologies proposed for determining the arm’s length remuneration in related party financing arrangements. Moreover, the seminar will provide an update of the local TP legislation and the practice of the Cyprus tax authorities on this specific type of transactions.

The seminar is addressed to:

• CFOs
• Finance team members
• Financial / Investment analysts
• Tax specialists
• Corporate Administrators
• Portfolio manager
• Lawyers