KPMG article: Common transfer pricing challenges in cash pooling
Cash pooling is not observed between unrelated parties, which presents challenges.
Cash pooling arrangements are more intricate than simply setting arm’s length interest rates and book-keeping of deposits and loans. Cash pooling is not observed between unrelated parties, making it challenging to have an optimum yet robust transfer pricing policy.
Read a June 2025 article* prepared by KPMG LLP tax professionals that explores explore some common transfer pricing challenges faced by multinationals in structuring their cash pooling arrangements.
*Reproduced with permission from Tax Management International Journal, 6/12/2025. Copyright ® 2025 by Bloomberg Industry Group, Inc. (800-372-1033) http://www.bloombergindustry.com