Intragroup debt securities and loans: the need to justify interest rates

By Thomas Hachette, partner. Published in *Option Finance* No. 1455 on Monday 26 March 2018, p. 49

Justifying the interest rate on a loan from a shareholder or an associated company is a key consideration in order to prevent the risk of tax or shareholder disputes. At a time when these rates are increasingly being challenged, it is worth reviewing the various methods used to analyse interest rates.

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