Cash Pooling en España: Symmetrie, Stand-alone-Rating, Gruppenrating sowie die neue Transfer-Pricing- Doktrin des Tribunal Supremo (STS 3721/2025) im Spannungsfeld zwischen Konzernfinanzierung und Fremdvergleichsprinzip (Teil 2)

Key Points

• The article examines cash pooling strategies in Spain in the context of corporate financing and transfer pricing principles.
• Analysis of legal rulings related to cash pooling and transfer pricing.
• Discussion of stand-alone and group rating approaches.
• Evaluation of implications for corporate financing practices.
• Identified key distinctions between stand-alone and group ratings.
• Uncovered new interpretations of transfer pricing doctrine by the Supreme Court.
• Highlighted challenges in aligning corporate financing with arm's length principles.