TP and credit ratings: The impact of passive association

The third and final article on the use of credit ratings by transfer pricing practitioners and tax authorities, in the mini-series by Joris Steunenberg and Mick Willemsen, has been published on Transfer Pricing Week (“TP Week”). The third article provides a framework which can be used to quantify the effect of implicit support on the stand-alone credit profile of an entity.

The articles can be read here.