Episode 95: Special Edition – Financial Transactions Transfer Pricing (June 2023)
June 19, 2023
FTTP Q2 2023: Debt capacity and transfer pricing
In this TP Talks Special Edition podcast, David Ledure (Transfer Pricing Partner, PwC Belgium), Martin Cazaux (Transfer Pricing Principal, PwC US), and Tony Koivula (Transfer Pricing Manager, PwC Finland) discuss debt capacity and transfer pricing, focusing on the US’s and EU’s history of looking at debt capacity, the varying approaches to analyzing debt capacity, Australia’s draft legislation on proposed new interest limitation rules, debt serviceability, and reassessment of debt capacity and double taxation.
Contacts: David Ledure, Martin Cazaux, Tony Koivula
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