On 11 February 2020, the Organisation for Economic Cooperation and Development (OECD) published a report containing guidelines on the transfer pricing aspects of financial transactions.
The published report concretises the BEPS project (Action 4 and 8-10). The report shall in particular address specific issues related to the pricing of financial transactions (e.g. treasury functions, intra-group lending, cash pooling, hedging, guarantees).
The press release is available here.
