Skip to main content

Past Event
8 November 2018

Speakers

  • Astrid Pieron
    T +32 2 551 5968
  • Scott M. Stewart
    T +1 312 701 7821
  • Elena B. Khripounova
    Legal Professional / Consultant, Director of Transfer Pricing and Valuation Services
    T +1 202 263 3085
Webinar

Transfer Pricing Documentation in a Post-BEPS World: Evolution or Revolution?

Please join us for the first program in our Transfer Pricing: The New Frontier webinar series.

BEPS has emboldened global tax authorities by imposing unprecedented transparency requirements on multinational organizations. For example, the 2015 BEPS Action 13 has reinforced substantive transfer pricing rules, significantly altering the transfer pricing landscape. Codified by the 2017 OECD Transfer Pricing Guidelines, which have been adopted in many European jurisdictions and partially implemented in the United States, the new requirements are forcing taxpayers to rethink their approach to transfer pricing documentation in a growing number of jurisdictions, although the pace and scope of the change vary from country to country. 

Our panel will identify issues to consider when preparing your transfer pricing documentation, including the Master File, the Local File and the Country-by-Country Report (IRS Form 8975). Considerations include the appropriate level of detail to include in the Master and Local Files, “disclosure” concerns, consistency across jurisdictions, and proper identification and documentation of key value drivers across the organization. We’ll also discuss why it’s vital to align legal framework and contractual allocation of risks and functions with economic substance and the parties’ actual conduct.

 



CLE is not available when viewing a recording of this program. In order to receive credit you must have attended the live webinar program.

The Build a Report feature requires the use of cookies to function properly. Cookies are small text files that are placed on your computer by websites that you visit. They are widely used in order to make websites work, or work more efficiently. If you do not accept cookies, this function will not work. For more information please see our Privacy Policy

You have no pages selected. Please select pages to email then resubmit.