Amount B / SSA Refresher

Interco Financing and Swaps

In this episode, Mikhail and Silvana welcome Adriaan van der Heijden [https://www.linkedin.com/in/adriaan-van-der-heijden-23522494/] from Quantera Global, a specialist in financial transaction transfer pricing. Part 1 — Intercompany Financing: Foundations, Challenges & Evolving Practice In Part 1, Mikhail and Silvana sit down with Adriaan to explore how intercompany financing has evolved with OECD Chapter 10, new local rules, and growing audit scrutiny. They discuss the core elements of a sound financial transaction analysis—accurate delineation, debt capacity, two-sided assessments, options realistically available, substance, and governance—and walk through practical challenges that in-house teams and advisors face. If you want a clear, practical overview of today’s IC financing landscape and best practices, Part 1 sets the foundation. Part 2 — Use of Swaps for comparability adjustments & Local Perspectives (US & EU) Part 2 dives into the tools and data behind benchmarking intercompany loans. Adriaan explains swaps in plain language—fixed-to-floating and cross-currency—and how they help practitioners make comparability adjustments when market data is imperfect or illiquid. The conversation also covers bond vs. loan market data, reliability of secondary market yields, and how different jurisdictions (US vs. Europe) view methods, safe harbors, and evidence. Part 2 is a practical guide for anyone dealing with real-world constraints in financial transaction TP. ***** Adriaan van der Heijden https://www.linkedin.com/in/adriaan-van-der-heijden-23522494/

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 interesting panels, including: ·         Go Big or Go Home: Periodic Adjustments After the 2025 GLAM and Facebook [https://www.youtube.com/watch?v=qkUbNdhbyL8&t=7855s] ·         The Past, Present, and Future of the Comparable Profits Method (CPM) [https://www.youtube.com/watch?v=LS5D4CEJ7eA&t=20150s] ·         CUT to the Chase: IP Valuation in Court and on the Ground  [https://www.youtube.com/watch?v=pXu32MpLp8I&t=6060s] (The links above are YouTube links with timestamps to the panels that are discussed in this episode)

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 world needs more open dialogue and less secrecy. It's time to pull back the curtain!

Economic Substance and TP

In this episode of Uncontrolled Opinions, we welcome Clark Armitage [https://www.caplindrysdale.com/professionals-carmitage] a leading  international tax and transfer pricing lawyer to discuss about economic substance in the context of transfer pricing.   We dive into the economic substance doctrine —its origins, why it was codified in Section 7701(o), and how it intersects with modern transfer pricing, BEPS initiatives, and risk management.  The conversation also covers current cases where the IRS has asserted the lack of economic substance in challenging taxpayers, litigation trends, and practical considerations for taxpayers structuring cross-border transactions.

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, fact sheets, tools, and the full OECD report on Amount B: * OECD Pillar One – Amount B [https://www.oecd.org/en/topics/sub-issues/transfer-pricing/pillar-one-amount-b.html] * OECD Consolidated Report on Amount B [https://www.oecd.org/en/publications/2025/02/consolidated-report-on-amount-b_869e200f.html] * US Adoption of Amount B  (Notice 2025-04 [https://www.irs.gov/pub/irs-drop/n-25-04.pdf]) * US Executive Order on “Global Tax Deal [https://www.whitehouse.gov/presidential-actions/2025/01/the-organization-for-economic-co-operation-and-development-oecd-global-tax-deal-global-tax-deal/]” * US Senate confirmation hearings for treasury secretary transcript [https://www.rev.com/transcripts/scott-bessent-confirmation-hearing]