CRA was engaged by a mid-market global investment company to conduct a loan interest rate benchmarking analysis. The analysis involved the determination of a synthetic credit rating of the borrower, and corresponding comparable bond yield analysis to benchmark the appropriate arm’s length interest rate. CRA also prepared the supporting OECD Master File and Local File compliant documentation.
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One of the most common analyses in transfer pricing is on the cusp of being overhauled at a global level. This pending change has the potential to impact many...