European Union - The End of Intra-Group Financing ... or Not Just Yet? – Part 2
- European Union
- P. Janssens; D. Ledure; B. Vandepitte; J. Loos
- European Taxation, 2015 (Volume 55), No 8
- 9 July 2015
This article examines, first, how the outcome of the OECD BEPS Project will impact numerous aspects of intra-group financing as multinationals currently know it, serving as a roadmap for the reader to navigate through the jungle of rules considered and proposed by the OECD. At the same time, the authors are critical of the OECD’s proposals and analyse the extent to which they might result in collateral damage for the funding of group or business investment in general. Part 1, which was published in European Taxation 7 (2015), addressed the borrower’s perspective, while Part 2, published herein, analyses the lender’s perspective.