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Remember to accrue interest on your intercompany receivables!

By Chad Martin
March 24, 2025
shipping container ship

Your friendly reminder that many jurisdictions specify that intercompany trade receivables/payables should accrue interest after a certain period of time. For example, US Treas. Reg. 1.482-2(a)(1)(iii) states that US companies must accrue interest on intercompany trade receivables with foreign debtors starting the first day of the fourth calendar month following the month in which such intercompany trade receivable arises.

Your TP Batman, saving the day and signing off.

 

Chad Martin directs Eide Bailly's Transfer Pricing Services practice.

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About the Author(s)

Chad Martin

Chad Martin

Principal, Transfer Pricing Services
Chad helps his clients navigate the complexities of today's global transfer pricing rules, regulations and opportunities. He helps companies structure and defend their intercompany transactions with an 'in-house' mindset.
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Material discussed is meant to provide general information and it is not to be construed as specific investment, tax or legal advice. Keep in mind that current and historical facts may not be indicative of future results. This is meant for educational purposes only. Information presented should not be considered investment advice or a recommendation to take a particular course of action. Always consult with a financial professional regarding your personal situation before making any financial decisions.