Transfer Pricing for Intragroup Loans
Uncontrolled Opinions14 Maalis 2025

Transfer Pricing for Intragroup Loans

In this episode of Uncontrolled Opinions, hosts Mikhail and Silvana are joined by their colleague Martin Ibarguren, an experienced transfer pricing practitioner with deep expertise in intercompany (IC) financial transactions. Together, they dive into the foundational elements of transfer pricing and documenting intragroup loans. From determining whether a transaction is truly “debt” vs. “equity” to handling limited data for benchmark analyses, this discussion highlights the key factors and practical challenges that transfer pricing economists grapple with when establishing arm’s length interest rates for intercompany loans.

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Jaksot(15)

Interco Financing and Swaps

Interco Financing and Swaps

In this episode, Mikhail and Silvana welcome Adriaan van der Heijden from Quantera Global, a specialist in financial transaction transfer pricing.Part 1 — Intercompany Financing: Foundations, Challeng...

9 Joulu 202541min

Highlights from NABE 2025 TP Symposium

Highlights from NABE 2025 TP Symposium

In this episode of Uncontrolled Opinions, hosts Mikhail and Silvana recap some of the highlights from the NABE 2025 Transfer Pricing Conference.  Mikhail and Silvana explore several of the most intere...

29 Loka 202543min

Why We Do This

Why We Do This

For episode 13, we're getting personal! We're digging into why we started this podcast and the unplanned beginnings of our careers in transfer pricing. Get our "uncontrolled opinion" on why the TP wor...

27 Touko 202524min

Economic Substance and TP

Economic Substance and TP

In this episode of Uncontrolled Opinions, we welcome Clark Armitage a leading  international tax and transfer pricing lawyer to discuss about economic substance in the context of transfer pricing.  We...

8 Huhti 202550min

Amount B  /  SSA Refresher

Amount B / SSA Refresher

In this episode, we refresh on Amount B / Simplified and Streamline Approach (SSA).  We cover what has happened since February 2024.For a deeper dive, explore the resources below, including guidance, ...

26 Maalis 202538min

Apple ECJ State Aid Case TP implications

Apple ECJ State Aid Case TP implications

In this episode, Mikhail and Silvana dive into the 2024 European Court of Justice (ECJ) decision on Apple’s contested tax arrangements in Ireland. While the heart of the matter centers on “illegal sta...

13 Tammi 202535min

Country Risk Premium Adjustment in TNMM

Country Risk Premium Adjustment in TNMM

In this episode of Uncontrolled Opinions, Mikhail and Silvana discuss the country risk premium adjustment when applying a Transactional Net Margin Method (TNMM). This discussion is particularly timely...

19 Marras 202422min

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