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)

Stefan Eymann

doi:10.9785/isr-2026-150405

April 1, 2026Internationale SteuerRundschau

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)

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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.

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Implication

This article explores cash pooling methods in Spain, revealing complexities in corporate financing and pricing regulations.

Abstract

Article 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) was published on April 1, 2026 in the journal Internationale SteuerRundschau (volume 15, issue 4).

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Stefan Eymann (2026) studied this question.

synapsesocial.com/papers/69cf5ced5a333a821460a88e https://doi.org/10.9785/isr-2026-150405

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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)

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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)

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