Transfer Pricing Research Series
Assessing the credit risk of the borrower or obligor in any intra-group financial transactions is a critical first step. The problem is that credit risk is subjective and that a credit rating is not necessarily how an arm's length lender will measure credit risk. Similarly, there are other common perceptions about other borrower and loan characteristics impact on the pricing of intercompany loans.
Our experts will conduct research and test different hypotheses surrounding credit risk and other issues that have implications for transfer pricing purposes. The results of this research will be published here. Our current project is outlined below.