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https://www.moore-bdr.sk/wp-content/uploads/2018/09/04.jpg800600On 3 July 2018, the OECD issued a proposal to amend the OECD guideline on financial transactions. The provisions in question are anticipated to shed more light on the means of pricing, e.g., intragroup loans, guarantees, and cash pooling. Special attention is paid to the real content of a transaction and the issue of concealed…