In episode two of "GILTI Conscience," tax partners Nate Carden and David Farhat talk with economist Bram Isgur of Keystone Strategy about the transfer pricing implications for intercompany loans and guarantees. "The stakes are huge," David says. "A lot of clients have to fund themselves. They have to move money across borders, and how governments look at that and how everyone gets their appropriate piece of the pie can become very complicated."