Overview:
In the aftermath of BEPS, and the outbreak of COVID-19, dramatic changes to worldwide transfer-pricing legislation have made old plans obsolete. Each jurisdiction follows a specific set of transfer pricing regulations and guidelines, which are enforced by the local taxing authority. This insightful session provides an overview of current rules, and covers:
- Methods of transaction pricing
- Digital economy
- OECD financial transactions guidance
- Transfer pricing impacts due to COVID-19
Objective:
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
Emphasis:
-
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