Intercompany Financial Transactions - 2009 Worldwide Transfer Pricing Survey
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1. Input Section

Contact information:

Contact information: First name
Last name
Title
Company name
Email address

1. Please indicate your regional responsibilities for transfer pricing and/or transfer pricing for intercompany financial transactions:

1. Please indicate your regional responsibilities for transfer pricing and/or transfer pricing for intercompany financial transactions: Global

Europe

EMEA (Europe, Middle East and Africa)

EMEIA (Europe, Middle East, India and Africa)

Americas

Asia Pacific

Other (please specify)

2. Please indicate the number of intercompany financial transactions your group of companies executes on average per year.

2. Please indicate the number of intercompany financial transactions your group of companies executes on average per year. 0

1 - 5

6 - 10

11 - 20

> 20

3. Please indicate which types of intercompany financial arrangements your group of companies participate in now (or regularly). Select all that are appropriate.

	Yes	No
Loans (Individual or under centralized cash pooling arrangements)	3. Please indicate which types of intercompany financial arrangements your group of companies participate in now (or regularly). Select all that are appropriate. Loans (Individual or under centralized cash pooling arrangements) Yes	Loans (Individual or under centralized cash pooling arrangements) No
Loan (or financial) guarantees	Loan (or financial) guarantees Yes	Loan (or financial) guarantees No
Derivative transactions and/or hedging activities (for example, interest rate and currency SWAPs, forward contracts, options and so on.)	Derivative transactions and/or hedging activities (for example, interest rate and currency SWAPs, forward contracts, options and so on.) Yes	Derivative transactions and/or hedging activities (for example, interest rate and currency SWAPs, forward contracts, options and so on.) No
Receivables factoring	Receivables factoring Yes	Receivables factoring No
Equipment leasing	Equipment leasing Yes	Equipment leasing No

Other - please describe your transaction

4. For each transaction type please indicate whether any member within your group of companies had audit activity during the 2009 calendar year. Also, please list countries where the audit was initiated and the status of the audit.

4.1 Intercompany loans

4.1 Intercompany loans Yes

Country or countries


1)	Country or countries 1)
2)	2)
3)	3)
4)	4)
5)	5)

Status per jurisdiction


1)	Status per jurisdiction 1)
2)	2)
3)	3)
4)	4)
5)	5)

4.2 Intra-group loan guarantees

4.2 Intra-group loan guarantees Yes

Country or countries


1)	Country or countries 1)
2)	2)
3)	3)
4)	4)
5)	5)

Status per jurisdiction


1)	Status per jurisdiction 1)
2)	2)
3)	3)
4)	4)
5)	5)

4.3 Intercompany derivative transactions

4.3 Intercompany derivative transactions Yes

Country or countries


1)	Country or countries 1)
2)	2)
3)	3)
4)	4)
5)	5)

Status per jurisdiction


1)	Status per jurisdiction 1)
2)	2)
3)	3)
4)	4)
5)	5)

4.4 Intercompany factoring transactions

4.4 Intercompany factoring transactions Yes

Country or countries


1)	Country or countries 1)
2)	2)
3)	3)
4)	4)
5)	5)

Status per jurisdiction


1)	Status per jurisdiction 1)
2)	2)
3)	3)
4)	4)
5)	5)

4.5 Intercompany leasing transactions

4.5 Intercompany leasing transactions Yes

Country or countries


1)	Country or countries 1)
2)	2)
3)	3)
4)	4)
5)	5)

Status per jurisdiction


1)	Status per jurisdiction 1)
2)	2)
3)	3)
4)	4)
5)	5)

4.6 Other Intercompany financial transactions

4.6 Other Intercompany financial transactions Yes

Country or countries


1)	Country or countries 1)
2)	2)
3)	3)
4)	4)
5)	5)

Status per jurisdiction


1)	Status per jurisdiction 1)
2)	2)
3)	3)
4)	4)
5)	5)

5. If you indicated in section 4 above that your group of companies had been audited please also indicate which issues were disputed by the respective tax authority(ies).

5.1 Estimate of the stand-alone credit risk (credit rating or other credit risk measure) of tested borrower

5.1 Estimate of the stand-alone credit risk (credit rating or other credit risk measure) of tested borrower Yes

Countries


1)	Countries 1)
2)	2)
3)	3)

5.2 Source and/or reliability of the comparable data used to price intercompany financial instrument

5.2 Source and/or reliability of the comparable data used to price intercompany financial instrument Yes

Countries


1)	Countries 1)
2)	2)
3)	3)

5.3 Selection and/or application of the most appropriate transfer pricing method

5.3 Selection and/or application of the most appropriate transfer pricing method Yes

Countries


1)	Countries 1)
2)	2)
3)	3)

5.4 Impact/value of implicit parental support (parent-subsidiary affiliation)

5.4 Impact/value of implicit parental support (parent-subsidiary affiliation) Yes

Countries


1)	Countries 1)
2)	2)
3)	3)

5.5 Need/value for the explicit parental guarantee

5.5 Need/value for the explicit parental guarantee Yes

Countries


1)	Countries 1)
2)	2)
3)	3)

5.6 Level or amount of intercompany debt

5.6 Level or amount of intercompany debt Yes

Countries


1)	Countries 1)
2)	2)
3)	3)

5.7 Other issues - Please explain issue and list country(ies) in brackets

5.7 Other issues - Please explain issue and list country(ies) in brackets Yes

Other (please specify)

6. Please list the countries (if any) that companies in your group have advanced pricing arrangements specifically for intercompany financial transactions.

Countries


1)	Countries 1)
2)	2)
3)	3)
4)	4)
5)	5)
6)	6)
7)	7)
8)	8)
9)	9)
10)	10)

7. Please indicate the top three countries (ranked highest to lowest) that you perceive as having the greatest transfer pricing audit (or controversy) risk for intercompany financial transactions.

Countries


1)	Countries 1)
2)	2)
3)	3)

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Intercompany Financial Transactions - 2009 Worldwide Transfer Pricing SurveyExit this survey

1. Input Section

Contact information:

1. Please indicate your regional responsibilities for transfer pricing and/or transfer pricing for intercompany financial transactions:

2. Please indicate the number of intercompany financial transactions your group of companies executes on average per year.

3. Please indicate which types of intercompany financial arrangements your group of companies participate in now (or regularly). Select all that are appropriate.

4.1 Intercompany loans

Country or countries

Status per jurisdiction

4.2 Intra-group loan guarantees

Country or countries

Status per jurisdiction

4.3 Intercompany derivative transactions

Country or countries

Status per jurisdiction

4.4 Intercompany factoring transactions

Country or countries

Status per jurisdiction

4.5 Intercompany leasing transactions

Country or countries

Status per jurisdiction

4.6 Other Intercompany financial transactions

Country or countries

Status per jurisdiction

5.1 Estimate of the stand-alone credit risk (credit rating or other credit risk measure) of tested borrower

Countries

5.2 Source and/or reliability of the comparable data used to price intercompany financial instrument

Countries

5.3 Selection and/or application of the most appropriate transfer pricing method

Countries

5.4 Impact/value of implicit parental support (parent-subsidiary affiliation)

Countries

5.5 Need/value for the explicit parental guarantee

Countries

5.6 Level or amount of intercompany debt

Countries

5.7 Other issues - Please explain issue and list country(ies) in brackets

Countries

Countries

Intercompany Financial Transactions - 2009 Worldwide Transfer Pricing Survey
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