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Mensuel de décembre 2020 - Consultance

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Cash pool leaders that are risk-takers enjoy more tax certainty
By Dinko DINEV, Director and Oleg TUPCHII, Manager, Transfer Pricing, Deloitte Luxembourg   Cash pooling has recently gained in popularity, as businesses seek to optimize their liquidity amidst the turmoil of the Covid-19 pandemic. Tax rules, however, continue to pose challenges for any treasurer looking to set up such an arrangement.   The Organisation for Economic Co-operation and Development (OECD) recently published a dedicated guidance on the transfer pricing (TP) aspects of cash pools(1) but many practical questions remain. How can treasurers ensure relief from interest withholding tax? How can they set debit and credit rates consistently with TP rules? And how can they minimize maintenance costs?   The tax-driven costs and...
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