Whitepapers
Welcome to our whitepaper repository on in-house banking. Discover expert insights, best practices, and strategies to enhance corporate treasury and cash management. Explore our resources to stay informed and optimize your approach.
Guidelines for Transfer Pricing related interests & spreadsapplied in Zero Balancing Cash Pools – Part 1
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This white paper discusses, in two parts, the background and guidelines of setting Transfer Pricing related interest spreads in Zero Balancing Cash Pools.
Publishing date: Feb. 2024
Author: Paul Buck
Guidelines for Transfer Pricing related interests & spreads
applied in Zero Balancing Cash Pools – Part 2
(click to read more)
This white paper discusses, in two parts, the background and guidelines of setting Transfer Pricing
related interest spreads in Zero Balancing Cash Pools.
Publishing date: Feb. 2024
Author: Paul Buck
OECD BEPS and Transfer Pricing - Differentiating In-House Bank
interest depending on balance sheet
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When companies set up a Zero Balancing Cash Pools structures, tax authorities are more and more scrutinizing In-House Banks solutions and applied interest spreads. To support this, a number of countries that are working together to streamline economic market forces through the OECD organization, have defined guidelines to prevent tax Base Erosion and Profit Shiftings that may occur from non-realistic spreads applied in In-House Bank structures. The guidelines are known as OECD BEPS.
Publishing date: Feb. 2024
Author: Paul Buck
Tax considerations in light of Transfer Pricing when setting up Zero Balance Cash Pool arrangements
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International companies are taking benefit of group synergy by entering into Cash Pool arrangements to support a group strategy. This strategy usually includes improved cash management and interest yield on cash.
Publishing date: Feb. 2024
Author: Paul Buck
What is Zero Balance Cash Pooling in an In-House Bank concept?
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Zero Balance Cash Pooling (often abbreviated as ZBA) is a technique offered by several banks whereby multiple bank accounts are periodically and automatically (usually on a daily basis) either:
• The positive balances of those connected bank accounts are transferred to a central bank account
or
• The negative balances of connected bank accounts are cleared from a central bank account. The end goal is to have the balance of all connected accounts brought zero; hence the name ‘Zero Balance’ Cash Pooling.
Publishing date: Feb. 2024
Author: Paul Buck