International - Benchmarking Approaches for Compulsorily Convertible Debentures
- S. Bilaney
- Derivatives & Financial Instruments, 2017 (Volume 19), No 4
- 9 August 2017
Although there is no clear guidance from the OECD or UN regarding the determination of the arm’s length price of intercompany financial transactions, the author offers two approaches to benchmarking compulsorily convertible debentures, based on economic theory and financial models.