A Kaleidoscope of Financial Guarantees:Reflections on the Arm’s Length Principle

Fundamentally, the use of financial guarantees facilitates corporate financing by reducing the risks borne by lenders.
Within a group of companies, determining an arm’s length guarantee fee requires careful consideration of the various forms that financial guarantees may take.
Read the article of Théophile Trancart, published in the Revue de droit fiscal on September 15, 2022.