- Tytuł:
- Beneficial Ownership in Cash Pooling Arrangements
- Autorzy:
- Cieślewicz, Natalia
- Powiązania:
- https://bibliotekanauki.pl/articles/1963184.pdf
- Data publikacji:
- 2020
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
beneficial owner
liquidity management
loan agreement
interest
market value
capital group
pool leader
global agent
OECD
transfer prices
cash pooling - Opis:
- Cash pooling is a method of managing financial resources, which works well primarily in enterprises with an extensive corporate structure and operating within capital groups. The choice of a given form of cash pooling will depend on the entrepreneur’s individual preferences. Although using this method has many advantages, it still raises legal doubts. There is a lack of provisions in Poland that would precisely regulate this type of agreement. In many cases, the design of the cash pooling agreement is similar to a loan agreement. However, it is worth paying attention to the basic differences, such as the fact that the essence of cash pooling is not an obligation to transfer a specific monetary value to an entity specified in the contract. These and other specific features of cash pooling agreements mean that it is not always obvious to which entity and on what terms an entity can be granted the status of beneficial owner. An additional, verification obligations imposed on the Polish payer and the need to act with due diligence are practical impediments.
- Źródło:
-
Krytyka Prawa. Niezależne Studia nad Prawem; 2020, 12, 1; 58-75
2080-1084
2450-7938 - Pojawia się w:
- Krytyka Prawa. Niezależne Studia nad Prawem
- Dostawca treści:
- Biblioteka Nauki
Artykuł