TPA has prepared a financial calendar that provides valuable insights about the tax and legal variables that need to be taken into consideration when dealing with intra-group financing.
The calendar provides an overview of the relevant legal and tax variables (total of 20) and their corresponding applicability on a jurisdictional basis.
The applicability is assessed on a general level, which means that any specific exceptions and exemptions are not taken into consideration.
TPA updates the calendar on a frequent basis in order to keep the information up to date. It currently includes a total of 29 jurisdictions. A sample file with one jurisdiction is available to download below:
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