On 11 February 2020, the Organization for Economic Co-operation and Development (OECD) published its final guidelines on financial transactions as part of a newly added Chapter X. The first draft was published on 7 September 2018 in light of the 2015 report on BEPS Actions 8-10, which mandated follow-up to the transfer pricing aspects of financial transactions. This latest OECD publication represents a significant milestone because, to date, financial transactions have received little guidance... click here to read more