{"id":100000926,"date":"2018-09-07T10:06:08","date_gmt":"2018-09-07T08:06:08","guid":{"rendered":"https:\/\/sh-dev.openbyte.ch\/?p=100000926"},"modified":"2018-09-07T10:06:08","modified_gmt":"2018-09-07T08:06:08","slug":"public-comments-by-swissholdings-financial-transactions","status":"publish","type":"post","link":"https:\/\/swissholdings.ch\/fr\/public-comments-by-swissholdings-financial-transactions\/","title":{"rendered":"Public Comments by SwissHoldings &#8211; Financial transactions"},"content":{"rendered":"<p>A clear commitment to the arm\u2019s lengths principle also for financial transactions would be appreciated. Focus of the TPG should be the \u201cright\u201d pricing of financial transactions and not the right level of the capital structure as such. In order to avoid controversy in this complex area the burden of proof for potential re-characterization of transactions (e.g. loan to equity) should be on the side of the tax authorities and applied only in limited case. In order to minimize the compliance burden and risk of controversy, OECD should consider to introduce reasonable materiality thresholds and safe harbours for certain transactions.<\/p>\n<p><a href=\"https:\/\/swissholdings.ch\/fr\/wp-content\/uploads\/sites\/3\/2019\/01\/18-09-07_SHcomments_BEPS_discussion_draft_TP_aspects_of_financial_transactions_-_final.pdf\" target=\"_blank\" rel=\"noopener\">Aspects of financial transactions (PDF)<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>A clear commitment to the arm\u2019s lengths principle also for financial transactions would be appreciated. Focus of the TPG should be the \u201cright\u201d pricing of financial transactions and not the right level of the capital structure as such. In order to avoid controversy in this complex area the burden of proof for potential re-characterization of &hellip;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[14],"tags":[],"class_list":["post-100000926","post","type-post","status-publish","format-standard","hentry","category-steuern"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.5 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Public Comments by SwissHoldings - Financial transactions - Swissholdings FR<\/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:\/\/swissholdings.ch\/fr\/public-comments-by-swissholdings-financial-transactions\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Public Comments by SwissHoldings - Financial transactions - Swissholdings FR\" \/>\n<meta property=\"og:description\" content=\"A clear commitment to the arm\u2019s lengths principle also for financial transactions would be appreciated. Focus of the TPG should be the \u201cright\u201d pricing of financial transactions and not the right level of the capital structure as such. 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