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Transfer Pricing & Safe Harbour Rules

Can you provide details on the nature of any intercompany loans or financing arrangements?

Intercompany loans and financing arrangements typically include:   1. Loan Terms: Details such as interest rates, repayment schedules, and loan duration. These must reflect market conditions to ensure compliance with transfer pricing regulations.    2. Interest Rates: Set based on market benchmarks or reference rates (e.g., LIBOR), ensuring the rate is at arm's length.   3. Guarantees: Some loans involve parent companies or related entities acting as guarantors for


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