To provide accountants and tax professionals with a detailed overview of legislation changes affecting cross-border tax planning and transfer pricing.

SPEAKER:

Guy Sanschagrin, Principal, Transfer Pricing and Valuation Services Director, WTP Advisors

• Lessons from current transfer pricing cases, including the Caterpillar case
• Arm’s Length Principle/Standard
• Transfer Pricing Risks
• OECD Guidelines
• Pillars 1 & 2
• Intangibles & claims to residual profit
• Issues with international workforce
• IRS focus on transfer pricing
• Documentation best practices

To provide accountants and tax professionals with a detailed overview of legislation changes affecting cross-border tax planning and transfer pricing, and the impact of COVID-19.

SPEAKERS:

Andrea Adler, Director, Valentiam Group

Allison Speck, Associate, Valentiam Group

• Understand the risks associated with transfer pricing

• Comprehend the arm’s length principle in transfer pricing

• Recognize the role of country-by-country (CbC) reporting

• Understand key developments in global transfer pricing regulations

• Identify the components of DEMPE functions in transfer pricing

• Understand the benefits of robust transfer pricing documentation

• Recognize the relevance of intangible property in transfer pricing

• Understand the role of technology in managing transfer pricing

• Transfer Pricing Overview
  – Definition of transfer pricing
  – OECD guidelines
• Digital Economy
  – Inclusive BEPS framework
  – Tax challenges of digitalized economy
  – Current international tax rules
  – Unilateral measures
  – Interim report and policy note
• COVID-19
  – OECD guidance
     – Comparability analysis
     – Losses and costs
     – Government assistance programs
     – Advance pricing agreements
• Benchmarking
  – Process
  – Regional differences
  – Standard Industrial Classification (SIC)
• Services Deeper Dive
  – Regulations
  – Activities and benefits
  – Cost Method
  – Determining profit element