Financial Services
Sector

Transfer Pricing in the Financial Services Sector.

Financial institutions operate on a global scale and transfer pricing is one of the key tax aspects to consider when defining, implementing, or optimizing their processes and operations that involve various jurisdictions, especially with regards to the conditions of intragroup financing, foreign currency and hedging transactions and assigning the correct amount or share of income to each of the main activities and risk management functions, involving – among others – marketing, back-office, risk assessment, service R&D, the obtention, transfer and investment of funds, custody and deposit activities, pricing and brokering.

Our sector experts may provide assistance in the following matters:

Analysis and definition of the applicable loan or cash pool conditions or guarantee fees.
Attribution of profits to specific activities, branches or subsidiaries.
Analysis and support of the applied interest rates and commissions.
Elaboration of the contracts that regulate the intragroup financing or risk assessment operations.
Analysis and considerations of the impact of the 15% minimum tax.

May we help you?

Should you wish to discuss further, please contact
our financial services sector transfer pricing experts

Should you wish to discuss further, please contact our financial services sector transfer pricing experts