back-to-back financing beps action plan real estate mrps credit rating transfer pricing luxembourg cre thompson reuters russian tax code real estate financing 3rd party mortgage similar transactions bloomberg 3rd party collateral financial company conduit company tax audits on transfer pricing beneficial ownership eu psd changes cfc rules 2016 exemptions (controlled debt) controlled debt thin cap rules financial substance 29 января 2016 клуб финансовых директоров переговоры с банками www.cfo-russia.ru negotiation techniques cfo banks cfo-russia negtiations debt financing deals structuring substance requirements finance management tax planning tax risks "directive shopping" oecd guidelines equity financing international holding structures
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