{"id":1870,"date":"2018-09-05T09:49:35","date_gmt":"2018-09-05T07:49:35","guid":{"rendered":"https:\/\/www.moore-bdr.sk\/?p=1870"},"modified":"2021-08-11T13:25:56","modified_gmt":"2021-08-11T11:25:56","slug":"transferove-ocenovanie-financnych-transakcii","status":"publish","type":"post","link":"https:\/\/www.moore-bdr.sk\/en\/transferove-ocenovanie-financnych-transakcii\/","title":{"rendered":"Transfer pricing of financial transactions"},"content":{"rendered":"<p><img loading=\"lazy\" decoding=\"async\" class=\"alignright size-medium wp-image-1871\" src=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/09\/04-300x225.jpg\" alt=\"\" width=\"300\" height=\"225\" srcset=\"https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/09\/04-300x225.jpg 300w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/09\/04-768x576.jpg 768w, https:\/\/www.moore-bdr.sk\/wp-content\/uploads\/2018\/09\/04.jpg 800w\" sizes=\"auto, (max-width: 300px) 100vw, 300px\" \/>On 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 or low capitalization. This proposal to amend the OECD guideline has not been finalized yet.<\/p>","protected":false},"excerpt":{"rendered":"<p>On 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&hellip;<\/p>\n","protected":false},"author":1,"featured_media":1871,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[24,9],"tags":[],"class_list":{"0":"post-1870","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","6":"hentry","7":"category-24","8":"category-novinky","10":"category-9","11":"description-off"},"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Transfer pricing of financial transactions  - Moore BDR s. r. o.<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore-bdr.sk\/transferove-ocenovanie-financnych-transakcii\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"[:sk]Transferov\u00e9 oce\u0148ovanie finan\u010dn\u00fdch transakci\u00ed [:en]Transfer pricing of financial transactions [:de]Transferbewertung finanzieller Transaktionen [:] - Moore BDR s. r. o.\" \/>\n<meta property=\"og:description\" content=\"On 3 July 2018, the OECD issued a proposal to amend the OECD guideline on financial transactions. 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