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Mensuel de octobre 2023 - Economie

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Debt capacity under review across Europe – emergence of a new transfer pricing reality
By Michal STEPIEN, Transfer Pricing Director and Karolina IBRANYI-MATKOVITS, Transfer Pricing Manager, Deloitte   In an article featured in AGEFI in May 2023(1), authored by our colleagues Oleg Tupchii and Dinko Dinev, we conducted a comprehensive exploration of the emergence of debt capacity analysis in the context of related party financing. The article delved into how multinational corporations and investment funds can effectively navigate and address this newfound focus.   In alignment with the presented insights, and prompted by inquiries from numerous clients, our team embarked on a thorough investigation into prevailing market practices. Our primary objective was to examine the specific regional requirements prevalent across Europe....
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