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Intercompany loans — AccountingTools

The use of intercompany loans can cause tax problems, since the issuing business unit should record interest income on the loan, while the receiving unit should record interest expense - both of which are subject to tax rules.…

New IRS Regulations on Intercompany Debt Transactions: Not ...

Mar 09, 2017 · The impacts of new IRS regulations governing intercompany debt transactions could potentially stretch beyond corporate tax departments to operational functions and, in some cases, strategic decision-making at certain organizations. The rules, which are issued under Section 385 of the U.S. Tax Code, increase documentation requirements for intercompany debt transactions and, under ……

intercompany loans ifrs - ifrsbox.com

it depends on the specific numbers/dates, but in general – the parent accounts for an interest income from the intercompany loan as Debit Loan Receivable/Credit P/L Interest income (by market rate). Thus, the loan receivable at the repayment date is for sure higher than the loan receivable at initial recognition.…

Intercompany Bonds Flashcards Quizlet

Any intercompany bond interest expense recognized in the period in which the bonds became intercompany will have to be eliminated for consolidated purposes. True False. True. Although intercompany bonds are treated as retired for consolidated purposes, the bond liability and the bond investment continue to exist on the books of the separate ...…

Arm’s Length Interest Rates on Inbound Intercompany Loans

Method 2: Safe haven interest rates. The interest rate on an intercompany loan may fall within a safe haven range, defined as not less than 100% or not greater than 130%, of the applicable federal rate (“AFR”). This method may not apply in certain cases, including if Method 1 above applies. Method 3: Interest rates on unrelated transactions.…

26 CFR § 1.1502-13 - Intercompany transactions. CFR US ...

(b) Definitions. For purposes of this section - (1) Intercompany transactions - (i) In general. An intercompany transaction is a transaction between corporations that are members of the same consolidated group immediately after the transaction. S is the member transferring property or providing services, and B is the member receiving the property or services.…