This is the fourth of a regular series of short videos highlighting key issues and developments in the transfer pricing field.
LIBOR has for many years been a key reference rate used in the pricing of debt around the world but it will cease to be published at the end of 2021. Businesses will need to establish and agree new approaches to setting and supporting the terms of debt, both intragroup and externally, and for both existing loans and new funding arrangements. Dan Pybus, PwC UK Transfer Pricing Director, discusses the legal and transfer pricing consequences with Annalie Croney, PwC Partner and financial transactions legal specialist.
If you would like to discuss the issues raised in this note in more detail, please contact: